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经笔者调查发现,现阶段,我国部分企业在内部控制建设过程中都会遇到诸多问题,如企业领导内控意识薄弱、企业内控体系不够完善以及内部控制专业人才缺乏等,这些问题在一定程度上制约了企业内部控制建设,为企业发展造成了巨大阻碍。据笔者分析,不少企业领导对于内部控制建设的了解过于片面,甚至有领导将其与会计制度混淆在一起。笔者将立足于内部控制建设,对其存在的问题进行研究,并制定一系列行之有效的解决措施。
The author’s investigation shows that at this stage, some enterprises in our country will encounter many problems in the process of internal control construction, such as the weak awareness of internal control of enterprises, the imperfection of internal control system and the lack of internal control professionals, which restrict to a certain extent The construction of internal control has created a huge obstacle for the development of the enterprise. According to the author’s analysis, many business leaders understand the internal control construction is too one-sided, and even leadership with the accounting system confused. The author will be based on the internal control construction, research on its existing problems, and formulate a series of effective solutions.