由于近年来层出不穷的国内外著名公司的会计造假导致了一系
列的财务会计丑闻如美国的安然Enron Corp 、世界通信WorldCom
以及国内的“郑百文”、“银广夏”、“蓝天股份”等造成的一系
列的造假案，引起了人们对内部控制的重视。从上述事件中可
以看出目前企业的内部控制存在着的诸多缺陷与控制环节薄弱
引发了许多不良的会计丑闻，如何引导企业完善内部控制、加
强风险管理，以便应对日益复杂的各种风险，成为理论界和实
务界关注的热门话题。2008年世界金融危机的爆发，让全球经
济在惶恐中缓慢发展。企业是经济发展的命脉，在后危机时代，受国际金融形势的影响，我国的企业发展面临着前所未有的挑
战。如何在社会主义市场经济中高效、稳定发展，是每个企业
面临的共同问题。建立适合本企业发展的企业内部控制机制，
提升企业风险管理的能力和水平是企业发展必经之路。在企业
中如何建立和企业发展环境相适应的企业内部控制体系，在做
好内部控制的同时如何全面提升企业对企业发展中存在的风险
做到及时合理的掌控，从而实现企业和社会的双赢，是当前企
业发展最重要的问题。
Abstract
In recent years, the accounting counterfeiting of plenty of famous corporations home and aboard have come out in an unending flow, which led to a set of financial accounting scandals, such as American enterprises:
Enron Corp, WorldCom and China’s companies: Zhengzhou Baiwen Joint Stock Limited Partnership, Guangxia Yinchuan Industrial Stock Company and Lantian Stock Company, and which brought about people’s attention on the internal control. From above can it be seen that the internal control of a company at present having a number of drawbacks and the weak link of control triggered off lots of negative consequences of accountancy. How to lead corporations to perfect the internal control and energize the management so as to deal with a variety of more complex risks becomes a hot topic attracting the fields of theory and actual practice. The breaking of the world financial crisis in 2008 made the global economy develop slowly in terrified. The enterprises are extremely important for economic development. In the times of post-crisis, the development of enterprises in nation has to face unprecedented challenges because of being influenced by the International Economy. How to develop efficiently and steadily in socialist market economy is the common issue that every enterprise needs to face with. Building a system of internal control that is fit for our company and improving the ability and level of risk management of company are the indispensable steps of the development of the enterprises. As a result, it is the most important issue in developing the enterprises an present that is how to establish the system of internal control to be suitable for the developing environment in the company and how to promote the opportune and reasonable control from the enterprises to the
risks among the development while to do good to the internal control so as to have a victory for both the enterprises and society/win-win (双赢).
由于近年来层出不穷的国内外著名公司的会计造假导致了一系
列的财务会计丑闻如美国的安然Enron Corp 、世界通信WorldCom
以及国内的“郑百文”、“银广夏”、“蓝天股份”等造成的一系
列的造假案，引起了人们对内部控制的重视。从上述事件中可
以看出目前企业的内部控制存在着的诸多缺陷与控制环节薄弱
引发了许多不良的会计丑闻，如何引导企业完善内部控制、加
强风险管理，以便应对日益复杂的各种风险，成为理论界和实
务界关注的热门话题。2008年世界金融危机的爆发，让全球经
济在惶恐中缓慢发展。企业是经济发展的命脉，在后危机时代，受国际金融形势的影响，我国的企业发展面临着前所未有的挑
战。如何在社会主义市场经济中高效、稳定发展，是每个企业
面临的共同问题。建立适合本企业发展的企业内部控制机制，
提升企业风险管理的能力和水平是企业发展必经之路。在企业
中如何建立和企业发展环境相适应的企业内部控制体系，在做
好内部控制的同时如何全面提升企业对企业发展中存在的风险
做到及时合理的掌控，从而实现企业和社会的双赢，是当前企
业发展最重要的问题。
Abstract
In recent years, the accounting counterfeiting of plenty of famous corporations home and aboard have come out in an unending flow, which led to a set of financial accounting scandals, such as American enterprises:
Enron Corp, WorldCom and China’s companies: Zhengzhou Baiwen Joint Stock Limited Partnership, Guangxia Yinchuan Industrial Stock Company and Lantian Stock Company, and which brought about people’s attention on the internal control. From above can it be seen that the internal control of a company at present having a number of drawbacks and the weak link of control triggered off lots of negative consequences of accountancy. How to lead corporations to perfect the internal control and energize the management so as to deal with a variety of more complex risks becomes a hot topic attracting the fields of theory and actual practice. The breaking of the world financial crisis in 2008 made the global economy develop slowly in terrified. The enterprises are extremely important for economic development. In the times of post-crisis, the development of enterprises in nation has to face unprecedented challenges because of being influenced by the International Economy. How to develop efficiently and steadily in socialist market economy is the common issue that every enterprise needs to face with. Building a system of internal control that is fit for our company and improving the ability and level of risk management of company are the indispensable steps of the development of the enterprises. As a result, it is the most important issue in developing the enterprises an present that is how to establish the system of internal control to be suitable for the developing environment in the company and how to promote the opportune and reasonable control from the enterprises to the
risks among the development while to do good to the internal control so as to have a victory for both the enterprises and society/win-win (双赢).