目前,国内外频发的内部控制缺陷问题已经引起了社会的重视。本文通过阐述企业内部控制建设与实施的必要性,引出企业内部控制设计须遵循的原则和设计的理论框架,进而提出企业在执行内部控制需注意的固有局限性,以期有效发挥内部控制的作用。 At present, the frequent internal and external flaws in internal control have drawn the attention of the community. This paper expounds the necessity of the construction and implementation of the internal control of an enterprise, draws out the principle that the internal control design of the enterprise must follow and the theoretical framework of the design, and then puts forward the inherent limitations that the enterprise should pay attention to in the implementation of internal control in order to effectively play the role of internal control.