毋庸置疑,内部控制在现代企业的经营管理中起着极其重要的作用,其是企业经营管理的重要标志之一。企业经营失败、管理责权不清、会计信息失真、违法经营、倚重事后控制等皆是企业内部控制失效的表现。本文就此问题,分析了我国企业内部控制失效的原因,提出了一些完善企业内部控制对策建议,供当局研究及实践作理论参考。 Undoubtedly, internal control plays an extremely important role in the operation and management of modern enterprises, which is one of the most important symbols of business management. The failure of enterprise management, unclear management responsibilities, distortion of accounting information, illegal operation and reliance on ex post control are all manifestations of the failure of internal control of the enterprise. This article analyzes the reasons for the failure of internal control in our country, and puts forward some suggestions to improve the internal control measures for the government to study and practice for the theoretical reference.