内部控制对于强化企业内部管理非常重要。目前,企业内部控制制度失效,主要是由于内控不完善、执行不到位引起的。通常表现在管理层内部控制意识薄弱、内控制度流于形式等方面,从而造成内控名存实亡。因此,研究内部控制可以使企业从根本上发现内控失效的原因和内控制度的缺失。国民经济发展离不开国有企业,国有企业也 Internal control is very important for strengthening the internal management of the enterprise. At present, the failure of the internal control system of the enterprise is mainly caused by the imperfection of internal control and the failure of implementation. Usually manifested in the management of internal control awareness is weak, the internal control system in the form of mere formality, resulting in the name of the internal control in effect. Therefore, the study of internal control can enable enterprises to fundamentally find out the reasons for the failure of internal control and the lack of internal control system. National economic development can not be separated from state-owned enterprises and state-owned enterprises