CAJ | 학술논문

内部控制理论和实践的发展在我国经历了一个逐渐深化的过程，取得了一些成果，但在内控环境和内控执行等方面仍存在诸多问题。影响企业内控建设的因素是多方面的，包括领导人的素质和理念、员工的素质和忠诚度、监督机制、成本设计等。国外内控发展经历对我国有启示意义，借鉴美国、El本、英国、香港地区等内控发展的历程，针对存在的问题，从影响因素着手，在企业内部控制环境、内部控制流程和环节、内部控制辅助机制等方面，对建设我国完善的企业内部控制提出建议和思考。
내부공제이론화실천적발전재아국경력료일개축점심화적과정，취득료일사성과，단재내공배경화내공집행등방면잉존재제다문제。영향기업내공건설적인소시다방면적，포괄령도인적소질화이념、원공적소질화충성도、감독궤제、성본설계등。국외내공발전경력대아국유계시의의，차감미국、El본、영국、향항지구등내공발전적역정，침대존재적문제，종영향인소착수，재기업내부공제배경、내부공제류정화배절、내부공제보조궤제등방면，대건설아국완선적기업내부공제제출건의화사고。
Theory and practice d the internal control in China has experienced a long and gradually deepen period and made some achievements. But many problems about it exist in the environment and execution and other aspects. Factors influencing the inter- hal control are various. The factors include the quality and ideas of enterprise leaders ,the quality and loyalty of enterprise em- ployees, oversight mechanisms, cost design, etc. Development experience of foreign internal control is enlightening our country, espocially the experience of America, Japan, Britain and Hong Kong is valuable. Suggestions and thinking aimed at perfecting our internal control must be made,in view of the existing problems, seen from the influence factors, focused on the environment, processes ,links, supporting mechanisms of Internal Control.