文从内部控制的含义出发，对目前我国企业内部控制系统方面存在问题进行了一定的分析，按照国际先进内控模式——COSO 报告关于内控系统的整体框架要求，从控制环境、风险评估、控制活动、信息与交流和监督评审五个方面入手，提出本人对建立健全完善我国企业内部控制制度的几点浅见。本文认为，我国企业内部控制方面存在的问题主要有:控制观念落后，组织结构设置不合理，缺少有效的风险管理，信息沟通不畅。产生这些问题的原因主要是：所有者与经营者两个控制主体共同控制，企业不重视内部控制以及监督机制弱化。要建立完善的企业制度，需要从更新控制观念，建立风险评估机制，建立良好控制活动，健全内部监督制度、加强信息沟通五个方面努力。
关键词：内部控制 内部控制制度 风险
Research on the Corporate Internal Control System
Student:Laichunmei Supervisor：Dengfuming
Abstracts
This article based on the different understanding caused by the studies of the inner controlled theories from the different development stage; carry out certain analysis to the faced problem of the domestic enterprises’ inner controlled system.
According to the international advanced inner controlled mode COSO report concerning the inner controlled system request, put forward personal opinions from control environment, risk valuation, control activity, information and exchanges and direct judge etc.
This article's mainly though had already combined with domestic business enterprise to actual circumstance and concrete the business enterprise environment setting, aiming at business enterprise to control the problem of the aspect existence interiorly, confirming according to the important function that inner part have when control, strengthening inner part a control to become the business enterprise exaltation management efficiency and winning victory in the competition of prior condition. The creative aspect that descends to new environment for the internal control system in the meantime also did some discussions.
Key words: Internal Control System Internal Control System Risk
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