随着我国市场经济的飞速发展,企业之间的相互竞争也日趋激烈,企业内部控制已经成为每个企业面临的问题,这也是企业能否保持核心竞争力的一个关键因素。本文主要分析了企业内部控制制度建设中存在的缺陷,并提出了相应的对策,望对企业的实际操作有一定的参考意义。 With the rapid development of market economy in our country, the mutual competition among enterprises is becoming increasingly fierce. The internal control of enterprises has become a problem that every enterprise faces. This is also a key factor for whether an enterprise can maintain its core competitiveness. This article mainly analyzes the existing defects in the construction of the internal control system of the enterprise and puts forward the corresponding countermeasures which are of some reference significance to the actual operation of the enterprise.