一、企业内部财务控制的现状从企业本身来看,企业内部财务控制存在以下几个主要方面的问题:(一)法人治理结构不完善,财务控制组织形同虚设由于受长期计划经济的影响,许多管理者的管理思想和经营方式还停留在行政领导的角色上,并未从根本上转变经营观念,把企业当作自主经营、自负盈亏的法人实体。企业的公司制改造也没有从根本上解决 First, the status of internal financial control From the enterprise itself, there are several major aspects of internal financial control problems: (A) the corporate governance structure is imperfect, financial control organizations are negligible Because of long-term planned economy, many management The management thinking and mode of operation still remain in the role of administrative leader, and have not fundamentally changed their business concept and regarded the enterprise as a legal entity that runs their own businesses and is responsible for their own profits and losses. Corporate restructuring of enterprises has not fundamentally resolved