随着后金融危机时代的到来,国有企业面临着更多的机遇与挑战,对企业内部控制和内部审计提出了新的要求和目标。然而,当前我国国有企业内控和内审却存在着诸多问题,如内控制度不完善、法制环境不健全风险管理机制有待完善等等。本文剖析了国有企业存在的这些问题,并提出了相应的解决策略,以期为完善我国国有企业内部控制及内部审计提供参考。 With the advent of the post-financial crisis era, state-owned enterprises are facing more opportunities and challenges and put forward new requirements and goals for internal control and internal audit. However, there are still many problems in the internal control and internal audit of state-owned enterprises in our country, such as the imperfect internal control system, the imperfect legal environment and the risk management mechanism to be improved. This paper analyzes the existing problems of state-owned enterprises, and puts forward corresponding solutions strategies in order to provide a reference for improving the internal control and internal audit of state-owned enterprises in our country.