摘要:隨著全球化經濟發展趨勢的增強和市場競爭的日趨激烈，再加上金融海嘯的爆發，促使國內企業越來越注重通過加強內部控制提升管理水平和執行力，從而提升競爭能力和經濟效益。但是隨著國內外內部控制的慢慢完善，慢慢顯現出我國內部控制理論的缺陷和部分企業內部控制存在的內部控制環境弱化、內部控制制度形同虛設的等一系列問題，這與企業內部控制制度所要達到的基本目標及要求背道而馳。針對國內的情況，本文將結合國內外內部控制的發展對我國內部控制理論及現代企業內部控制實踐中存在的問題進行探討，并尋求若干啟示。

關鍵詞：內部控制；發展；完善；啟示

Abstract:With the increasing trend of development of economic globalization and market competition becomes increasingly fierce, plus financial tsunami, to promote the domestic enterprise pay more and more attention to strengthen the internal control through ascension and management level, so as to enhance the competitive force of executive ability and economic benefits. But with the improvement of the domestic and foreign internal control, a lot of problems appear which run counter to the basic goals and requirements of the internal control, such as the deficiency of the domestic internal control theory, the weakening environmental internal control in some enterprises, or even the internal control system exist in name only. This paper will be according to the domestic situation, focuses on the study of the theory of the domestic internal control and the in-practice problems of the internal control in modern enterprises and proposes relevant countermeasures, with the combination of the domestic and foreign internal control theory and the development of the practices.

Key words：internal control；develop； improvement；Inspiration

　　　綜觀國內外內部控制的發展，我國內部控制的建立健全和完善是一個長期的工作，我國的內部控制規范才剛剛開始，在此過程中，我們應適當地借鑒歐美日本等發達國家的有益經驗和實際做法，結合中國具體國情和世界日益飛速發展的經濟，逐步完善適合我國國情的內部控制制度，維護市場秩序、創造經濟環境、盡量減少或杜絕現階段因內部控制不當或失效所引發公司經營風險或經營失敗，使我國企業良性健康發展。