目前我国许多企业内部控制的完善程度远远达不到理论要求,资本市场舞弊案件仍是层出不穷。本文正是在这种背景下,针对内部控制应用现状及存在的问题进行研究,试图找出内部控制失效的深层次原因并尝试提出解决建议,使内部控制的理论更好的指导实践,促进我国企业内部控制整体水平的提升。 At present, the perfection of internal control in many enterprises in our country is far from theoretical requirements, and fraud cases in the capital market are still emerging one after another. Based on this background, this paper studies the status quo and existing problems of internal control application in order to find out the deep-seated reasons for the failure of internal control and try to put forward solutions to make the theory of internal control better guide the practice and promote our country The overall level of internal control of enterprises to enhance.