企业内部控制制度问题突出。成因包括制度建设、市场机制、公司治理结构等。提出了把握授权的度、提高被控对象的受控度、提升规范控制程度、如何提高控制人员的熟练程度和诚信度等解决我国企业内部控制制度建设的一些思路。 The problem of enterprise internal control system is outstanding. Causes include the system construction, market mechanism, corporate governance structure. Some ideas are put forward, such as grasping the degree of authorization, raising the controlled degree of the accused, raising the standard of control, how to improve the proficiency and honesty of the controlling personnel and so on to solve the construction of the internal control system in our country.