一、我国企业内部控制制度存在的主要问题(一)产权关系不明确。在我国现阶段,公司法人治理结构不完善,甚至有形无实,主要表现为董事会没有发挥应有的职能。不少国有企业在改制过程中,一味地追求放权让利,原厂长负责制下的领导班子既是经理层又是董事会,经理成员与董事会成员高 First, the main problems of China’s enterprise internal control system (A) property rights is not clear. At the present stage of our country, the corporate governance structure of the Company is imperfect and even tangible. The main manifestation is that the board of directors did not perform its due functions. Many state-owned enterprises in the process of restructuring, blindly pursue decentralization, the original director of the leadership system under the responsibility of both managers and the board of directors, members of the board of directors and members of the high