目前,我国的企业内部控制仍处在较低级阶段,还不是很完善,只有不断加强企业内部控制,才能够保证企业的生存和发展。本文在对我国企业内部控制现状研究的基础上,借鉴COSO报告内部控制的整体框架,分析了我国内部控制薄弱的原因。 At present, the internal control of enterprises in our country is still at a relatively low level and is not yet perfect. Only by continuously strengthening internal control of enterprises can we ensure the survival and development of enterprises. Based on the study of the status quo of internal control in our country, this paper draws lessons from the overall framework of COSO reporting internal control and analyzes the reasons for the weak internal control in our country.