内部控制问题在全球金融危机的影响下而备受关注,由于对内部控制的定义缺乏清晰和统一的表述,使得人们对内部控制的认识产生了误区和工作偏差。本文对企业内部控制的内涵进行剖析,并在此基础上对我国内部控制的现状和存在的问题进行分析,从完善企业内控环境、整合内外部监督资源等五个方面对我国内部控制的完善对策提出建议。 The issue of internal control has drawn much attention under the influence of the global financial crisis. Due to the lack of a clear and unified statement of the definition of internal control, people have made misunderstandings and deviations in their understanding of internal control. Based on the analysis of the current situation and existing problems of our internal control, this paper analyzes the connotation of the internal control of the enterprise and on this basis analyzes the internal control of our country from five aspects: perfecting the internal control environment of the enterprise and integrating the internal and external supervision resources make a suggestion.