Enterprises of our country still have a lot of problems in the inside controling.The weakening of the inside controlling environment;the imperfectness of internal controlling system;

• 针对我国的企业在内部控制方面存在的问题:内部控制环境弱化,内部控制体系不完善、会计系统设计未充分考虑内部控制,会计资料过于简化,内部控制评价缺乏具体标准和尺度;