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长期以来,我国企业对内部控制的重要性普遍认识不足、重视不够,对内部控制存在很多误解,甚至有些企业对内部控制的概念非常模糊,加之公司治理结构上的先天不足以及人员素质等方面的原因,致使我国企业内部控制普遍薄弱。随着我国社会主义市场经济的深入发展,企业间的竞争加剧,特别是产品质量的竞争日益加剧,企业生存和发展面临严峻的考验,因此采取积极举措提高产品质量,增强市场的竞争力和占有率,已成为企业的必然选择。企业产品质量的提高、名优产品生产的前提条件之一,就是在生产过程中要有一套严格的质量管理体系作保证。
For a long time, the general awareness of the importance of internal control in our country is generally inadequate and insufficiently emphasized. There are many misunderstandings about internal control. Some enterprises even have a very vague concept of internal control, together with the inherent deficiencies in corporate governance and the quality of personnel , Resulting in the general weakness of our internal control. With the deepening development of China’s socialist market economy, the competition between enterprises is aggravated, especially the competition of product quality is aggravated day by day. The survival and development of enterprises are faced with severe tests. Therefore, taking active measures to improve product quality and enhance market competitiveness and possession Rate, has become the inevitable choice for enterprises. Improve the quality of products, prerequisite for the production of famous products, is in the production process to have a set of strict quality management system as a guarantee.