我国企业内部控制存在的问题及对策研究——以獐子岛事件为例摘要：长期以来，内部控制都是社会各方关注的焦点，直接关系到企业的生死存亡。然而与国外相比，我国企业内控仍有着较大差异，提高内控水平势在必行。文章梳理总结了我国企业内控的问题：内部环境薄弱、风险评估失当、控制活动失效、信息沟通失败和监督不力，并提出完善内控的对策，例如：①优化治理和组织结构，重视思想道德教育、规章制度建设和文化氛围养成；②建立健全风险监控、管理和应急机制；③依法进行会计处理认真执行不相容职务分离制度，加强财产管理和预算管理④加强信息和沟通的畅通性，建立全面有效的信息管理系统；⑤打造内部监督系统，重视外部监督。随后从獐子岛集团股份有限公司内控存在的问题入手，发现该公司存在治理和组织结构不合理、内控制度实施不规范、缺乏风险意识的问题，提出要优化内控环境、加强内控活动、完善风险管理体系的对策。得出我国企业应加强对内控的重视，摸索出一套适合自身的内控体系。关键词：内部控制；獐子岛事件Research on the problems and Countermeasures of internal control in Chinese Enterprises——In the case of Zhang Zidao IslandAbstract:For a long time, internal control is the focus of attention of all parties, directly related to the survival of enterprises. However, compared with foreign countries, there are still some differences in internal control of enterprises in china. This paper summarizes our country enterprise internal control problems: the weakness of the internal environment, risk assessment, control activities, improper communication failure and failure of supervision, and puts forward some countermeasures, such as perfecting the internal control: the optimization of governance and organization structure, attach importance to moral education, regulations construction and culture form; the establishment of a sound risk monitoring, management and emergency mechanism; the law of accounting, earnestly implement the separation of incompatible duties system, strengthen the property man...
