国有企业长期受行业相对垄断影响,普遍市场化程度不高,其组织架构、企业文化、经营机制、管理模式等特有的特点,形成了有别于一般企业的内部控制方式,虽相对于一般企业在内控管理上比较完善,但也存在不足之处。本文就国有企业存在的若干问题,提出进一步完善的措施。 For a long time, the state-owned enterprises have been affected by the relative monopoly of the industry and their general marketization is not high. Their unique features, such as their organizational structure, corporate culture, operating mechanism and management mode, form an internal control method different from that of ordinary enterprises. In the internal control management more perfect, but there are also deficiencies. This article puts forward some measures to further improve the existing problems of state-owned enterprises.