企业内部控制是促进国有企业合规经营、保障国有资产安全与提高国有企业财务效益的重要措施。从目前大多数国有企业内部控制状况来看,管理的质量在逐步提高,但由于尚缺乏完整的经验,其内部控制管理不免出现一些问题,因此需要进一步促进内控优化。 Internal control of enterprises is an important measure to promote compliance of state-owned enterprises, safeguard the security of state-owned assets and improve the financial efficiency of state-owned enterprises. Judging from the current situation of internal control of most state-owned enterprises, the quality of management is gradually improving. However, due to the lack of complete experience, some problems can not be avoided in its internal control management. Therefore, it is necessary to further promote the optimization of internal control.