【摘要】 企业内部控制是企业规模扩大化和资本公众化的结果 ,它依次经历了内部牵制、内部控制制度、内部控制结构和内部控制整体框架四个发展阶段。我国企业内部控制仍处于不完善的内部控制制度阶段。为实现内部控制制度创新 ,应首先确定企业内部控制目标 ;其次在公司治理结构制度创新的基础上 ,构建内部控制制度创新的框架 ;再次以推进企业信息化管理进程为契机 ,构筑内部控制制度创新的控制平台。更多还原

【Abstract】 The internal control of enterprise is the result of large scale and public stockholders, who have gone through four stages in sequence from internal check to internal control system to internal control structure to internal control integrated framework. Chinese internal control of enterprise is now an imperfect internal control system. To realize institutional creation, we should decide the aim of internal control primarily. What is more, we should create institutional internal control based on the institutional corporate governance and then perform the enterprise information to structure the internal control platform.更多还原