摘要
目前，我国企业的公司制改革尚未到位，企业经营中还存在着种种问题，市场等外部监督体系也尚不完善。本文提出当务之急是借鉴ＣＯＳＯ报告提出的内部控制整体框架的有关理论，针对我国内部控制的现状，实施加强内部控制的对策，促进我国企业管理水平的提高。
The reform of company system in China's enterprises has not yet accomplished. Various problems still exist in enterprise operation while the external supervision system of the market is not full-fledged, The article points out that the task of top priority is to make a reference on the framework of internal control in the COSO report and carry out strategies in the light of China's specific conditions to strengthen internal control so as to improve the enterprise management.
出处
《中国注册会计师》
2001年第4期7-10,共4页
The Chinese Certified Public Accountant
