【正文】 onable and effective independent rating agencies, in a sense to other internal controls to control. Internal audits in enterprises should maintain relative independence, should be independent of the other management departments, preferably by the Board or the Board under the leadership. OIA department is responsible for review of the internal control system of the implementation and results of the review board to the enterprise or the top management report to the authorities. Internal audit work more carefully, the sound internal control system, the more internal controls to enhance the efficiency and reliability. Internal control audit of internal control is a special form, this is an internal economic activities and management system of regulation, reasonable and effective independent rating agencies, in a sense to other internal controls to control. Internal audits in enterprises should maintain relative independence, should be independent of the other management departments, preferably by the Board or the Board under the leadership. OIA department is responsible for review of the internal control system of the implementation and results of the review board to the enterprise or the top management report to the authorities. Internal audit work more carefully, the sound internal control system, the more internal controls to enhance the efficiency and reliability. 內(nèi)部控制內(nèi)部控制審計(jì)是一種特殊形式，這是一個(gè)內(nèi)部的經(jīng)濟(jì)活動(dòng)和管理制度的規(guī)定，合理有效的獨(dú)立評(píng)級(jí)機(jī)構(gòu)，在某種意義上對(duì)其他內(nèi)部控制的控制。企業(yè)內(nèi)部審計(jì)應(yīng)保持相對(duì)的獨(dú)立性，應(yīng)獨(dú)立于其他管理部門，最好由董事會(huì)或董事會(huì)的領(lǐng)導(dǎo)下。內(nèi)審部門負(fù)責(zé)對(duì)評(píng)審委員會(huì)的執(zhí)行和結(jié)果的企業(yè)或政府高層管理報(bào)告內(nèi)部控制系統(tǒng)的檢討。內(nèi)部審計(jì)工作更加認(rèn)真，健全的內(nèi)部控制系統(tǒng)，提高內(nèi)部控制的效率和可靠性更。 On the status of our internal control thinking. Tan Yi. Economic amp。 Trade (Academic Edition).2021,6 (8) 2 Current Situation of SMEs in China causes of internal control Chinese SMEs do not know of internal controls in place The status of internal control in China as China39。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。 even some Engage in internal control that is of no confidence against their own people, easy to create internal contradictions. In addition, many of our weak implementation of internal control, internal control systems in many enterprises is on the wall, written in the paper system, the actual implementation can be imagined. Current Situation of SMEs in China Causes of Internal Control Internal control concepts behind Internal control system of Chinese enterprises in the planned economic system established and developed, and many panies understanding of internal control within the constraints also remain in the stage, many people believe that internal control is the internal supervision, is a pile of manuals, documents and system, enterprises are the internal cost control, internal assets, as internal control and security control. Some enterprises even the understanding of internal controls remain in the perceptual stage. With the further development of socialist market economy, the original contents of the internal control system and method can not meet the development requirements of the new situation. A lack of proper evaluation of internal control mechanisms Over the years, the performance of the enterprise managers to profit as the main basis for assessment. Few prehensive survey of its internal controls. Conditions on internal controls and no immediate external and internal stakeholders in the interests of affected parties to this concern is not enough. Although the Commission recently asked on a small number of the enterprises, the National Audit Office also as an element of the test, but only general requirements, there is no rigorous evaluation system and control mechanism, binding is not strong. weak external oversight Although China has formed a monitoring and social supervision of government enterprises, including external monitoring system, but the effect of monitoring was not perfect. The main reason, first, the various oversight functions cross, different standards, bined with decentralized management, lack of munication, not formed Youxiao of force。 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。 third accounting firm39。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(duì)我國(guó)企業(yè)內(nèi)部控制現(xiàn)狀的思考 談奕 時(shí)代經(jīng)貿(mào) (學(xué)術(shù)版 ).2021,6(8) 2 我國(guó)中小企業(yè)內(nèi)部控制現(xiàn)狀的成因 我國(guó)中小企業(yè)對(duì)內(nèi)部控制認(rèn)識(shí)不到位 我國(guó)企業(yè)內(nèi)部控制的現(xiàn)狀由于我國(guó)進(jìn)入市場(chǎng)經(jīng)濟(jì)的時(shí)間較短，對(duì)內(nèi)部控制認(rèn)識(shí)不到位，對(duì)于內(nèi)部控制的完整性、合理性及有效性更是缺乏一個(gè)公認(rèn)的標(biāo)準(zhǔn)體系。在現(xiàn)行的規(guī)范制度中，基本上沒(méi)有完整的內(nèi)部控制制度。一些企業(yè)管理者對(duì)內(nèi)部控制也存在很多誤解，如有的認(rèn)為內(nèi)部控制就是不相容會(huì)計(jì)崗位的分離，有的認(rèn)為內(nèi)部控制就是報(bào)賬規(guī)定，有的認(rèn)為內(nèi)部控制就是內(nèi)部紀(jì)律要求等等。同時(shí)由于內(nèi)部控制不 能直接產(chǎn)生經(jīng)濟(jì)效益，間接效益也需要較長(zhǎng)的周期才能看出，而且需要多設(shè)置人員崗位，需要制定大量的規(guī)章制度，需要增加辦事環(huán)節(jié)和程序，因而多數(shù)企業(yè)認(rèn)為加強(qiáng)內(nèi)部控制，束縛了自