摘要：2010年4月26日，財政部會同證監(jiān)會、審計署、國資委、銀監(jiān)會、保監(jiān)會等部門發(fā)布了《企業(yè)內(nèi)部控制配套指引》。該配套指引連同2008年5月發(fā)布的《企業(yè)內(nèi)部控制基本規(guī)范》，共同構(gòu)建了中國企業(yè)內(nèi)部控制規(guī)范體系。這是全面提升上市公司和非上市大中型企業(yè)經(jīng)營管理水平的重要舉措，也是我國應對國際金融危機的重要制度安排。在這種背景下，研究企業(yè)內(nèi)部控制是有意義的。

　　本論文從內(nèi)部控制理論研究出發(fā)，本著理論和實踐相結(jié)合的原則，分析了一些企業(yè)的內(nèi)部控制，發(fā)現(xiàn)了我國企業(yè)內(nèi)部控制中存在著幾點不足。最后，針對我國企業(yè)內(nèi)部控制中存在的實際問題本文提出了相應的完善策略，希望對提高我國企業(yè)內(nèi)部控制水平有所幫助。 

關(guān)鍵字: 內(nèi)部控制；構(gòu)建；

ABSTRACT:April 26,2010,the Ministry of Finance in conjuction with the Commission, the Audit Commission ,the SASAC ,China Banking Regulatory Commission ,China Insurance Regulatory Commission and other departments issued a “complete internal control guidelines ”.The complete guidelines published in May 2008 with the “basic norms of internal control”, jointly constructed for the internal control system of norms .This is a comprehensive upguade of listed companies and non-listed mediumn-sized enterprise management level of an important measure for China to cope with a major international financial crisis, institutional arrangements .In this context , evaluation of internal control is meaningful.

　　  From the theory of internal control ,this paper in line with theory and practice of combining principle ,search on internal control system of some companises and notice that there are several shortcomings .Finally ,for internal control of practical problems , this paper put forward a corresponding improvement strategies and hope for Chinese enterprises when they carrying internal control.

KEY WORDS:  internal control;  Construction；