【摘要】 分析了中国企业内部控制失效的现象,说明了出现这些现象的主要原因,提出深入贯彻《会计法》完善企业内部控制的基本对象。并详细分析了企业内部控制失效的表现、企业内部控制失效的成因以及由内到外提出完善企业内部控制的九点对策。更多还原

【Abstract】 This paper analysis the main reasons of phenomenon of the inside control failure in enterprise of our country,puts forword the basic target for perfecting inside control according to’accounting law’It also analyses in detail the manifestions of inside control failure and its reasons and gives nine countermeasures for perfecting the inside control of the enterprise.更多还原