通过对《企业内部控制基本规范》的解读,阐述企业在建立内部控制体系过程中,高管层在理解及观念上存在的误区,对企业在实际应用中应关注的关键环节,介绍笔者在管理实践中的经验及观点。 Through the interpretation of “the basic norms of internal control”, this article expounds the misunderstandings that senior executives have in understanding and concept in establishing internal control system, and introduces the key links that enterprises should pay attention to in practical application. Practice experience and point of view.