为了完善我国市场经济体系,加强企事业单位及行政机关的内部管理,保持经济主体与行政主体的核心竞争力,有必要从多个角度尽快建立健全和完善我国的内部控制规范体系。从规范的适应性考虑,内部控制规范与指引体系应立足于原则性导向,服务于较高层次的目标,拓展其内容,并尽可能的提升其法律地位。 In order to perfect the market economy system in our country, strengthen the internal management of enterprises, institutions and administrative organs and maintain the core competitiveness of the economic entities and the administrative entities, it is necessary to establish and improve the internal control system of our country as soon as possible from various angles. From the perspective of normative adaptability, the normative and guiding system of internal control should be based on principle orientation, serve a higher level of objectives, expand its content, and enhance its legal status as much as possible.