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为了规范和提升我国企业内部控制和宏观管控的水平,辅助企业的平稳循环发展,在市场经济大环境下,我国制定了《企业内部控制基本规范》。随着我国市场经济的发展和“走出去”战略的实施,我国企业发展过程中的内部控制对企业平稳高速安全发展的作用越来越突出和明显。当前,我国的企业内控系统还是不健全不科学的,还需要不断的改进和更新,查漏补缺。企业应当以《企业内部控制基本规范》作为理论的基石,搭建企业内部控制系统的大框架和结构。
In order to regulate and enhance the level of internal control and macro-control of enterprises in our country and to assist the steady and circular development of enterprises, China has formulated the “Basic Norms for Internal Control of Enterprises” under the environment of a market economy. With the development of China’s market economy and the implementation of the “going out” strategy, the role of internal controls in the development of China’s enterprises on the steady and rapid development of enterprises has become more and more prominent. At present, the internal control system of our country is still unsound and unscientific, and it still needs to be constantly improved and updated to make up for the deficiencies. Enterprises should take “the basic norms of internal control” as the cornerstone of their theories and set up the major framework and structure of their internal control systems.