随着《企业内部控制基本规范》的颁布实施,建立健全企业内部控制制度是大势所趋。当前,部分国有企业因各种原因存在内部控制制度方面的缺陷。本文通过对企业内部控制存在的问题及原因进行分析,结合工作实际提出了完善国有企业内部控制制度的途径,以供探讨。 With the promulgation and implementation of the “Basic Norms for Internal Control of Enterprises”, establishing and perfecting the internal control system of enterprises is the general trend. At present, some state-owned enterprises have some defects in the internal control system due to various reasons. This article analyzes the existing problems and reasons of the internal control of the enterprise, and puts forward the ways of perfecting the internal control system of the state-owned enterprises according to the actual work.