【正文】 監(jiān)督弱化問題嚴重，對內(nèi)部控制問題更是不報告、不追究；三是會計師事務所不規(guī)范的執(zhí)業(yè)環(huán)境和不正當?shù)臉I(yè)務競爭，以及對注冊會計師監(jiān)督不力，使得“經(jīng)濟警察”的作用并沒有發(fā)揮出來。 外部監(jiān)督乏力雖然我國已形成了包括政府監(jiān)督和社會監(jiān)督在內(nèi)的企業(yè)外部監(jiān)督體系，但監(jiān)督效果卻不盡人意。內(nèi)部控制狀況對企業(yè)內(nèi)外利害關系方也沒有立竿見影的利益影響，各方對此關注不夠。隨著社會主義市場經(jīng)濟的深入發(fā)展，原有內(nèi)部控制制度的內(nèi)容和方法已不能滿足新形勢的發(fā)展要求。此外我國許多企業(yè)內(nèi)部控制執(zhí)行不力，許多企業(yè)的內(nèi)部控制制度是掛在墻上、寫在紙上制度，實際執(zhí)行情況可想而知。一些企業(yè)管理者對內(nèi)部控制也存在很多誤解，如有的認為內(nèi)部控制就是不相容會計崗位的分離，有的認為內(nèi)部控制就是報賬規(guī)定，有的認為內(nèi)部控制就是內(nèi)部紀律要求等等。s practice is not standardized environment and unfair business petition, and poor supervision of Certified Public Accountants, the economic police role and not play. 對我國企業(yè)內(nèi)部控制現(xiàn)狀的思考談奕時代經(jīng)貿(mào)(學術版).2008,6(8)2 我國中小企業(yè)內(nèi)部控制現(xiàn)狀的成因我國企業(yè)內(nèi)部控制的現(xiàn)狀由于我國進入市場經(jīng)濟的時間較短，對內(nèi)部控制認識不到位，對于內(nèi)部控制的完整性、合理性及有效性更是缺乏一個公認的標準體系。 the second is there no monitoring carried out under a set of Mu Biao, or even to balance the Yusuan and inegenerating purposes, together with individual shady transactions. Serious weakening oversight, internal control is not reported, did not hold。s market economy short time, understanding of internal control is not in place, for the integrity of internal control, rationality and effectiveness of even more is the lack of a recognized standard system. In the current specification system, basically a plete internal control system. Some business managers on internal control there are many misconceptions, if any, that internal control is the separation of inpatible accounting positions, some of that internal control is the reimbursement provisions, and some think that is the internal discipline of internal control requirements, etc.. At the same time as internal controls can not directly generate economic benefits, indirect benefits also need to see a longer cycle, but also provide more staff positions, the need for a large number of rules and regulations, and procedures need to increase the administrative links, so that the majority of enterprises to strengthen internal controls , bound his hands and feet, affecting efficiency。s internal organization is the enterprise to plan economic activity. Organizational foundation for mand and control. The core problem is that a reasonable division of responsibilities. In general economic and business address of each whole process, or in the whole process a few important links are provided to two departments or two or more departments, two or division of responsibility over the staff played the role of mutual control. such as money remittance document procurement, provides for the procurement managers, please fill out a single paragraph. Supply planner (or supply department), please review the amount of content and collection units shall ply with Taiwan and Taiwan are the same and plans, accountants, paragraph one, please review the contents and preparation of payment vouchers after checking procurement budget. With the final clearance by the cashier shall plete Li remittance voucher settlement (cashier open the remittance settlement documents, but also audited by the accounting staff), before and after the deal is subject to division four. The procurement of remittances reimbursement business provides to After purchasing managers reported plete the bill. Delivery of goods to transportation personnel. Storekeeper acceptance quantity, the quality of inspectors and accountants audit inspection invoices, bills and acceptance certificates, preparation of journal vouchers for reimbursement. (B) clear division of assets and custody of records Requirements as money management Property Management account of correlation personnel, designed to protect the safety integrity of assets. 如 teller may not concurrently in charge of auditing, accounting and ine archiving costs, the registration of credit and debt accounts, bank notes of the issuing stamp , there must be two were headed to the bank to withdraw large amounts of cash must be by two or more of the recipients, inspection of the entire process of database security were jointly responsible. A breakdown of storage materials to the design