随着我国改革开放政策的不断完善,国有企业在如今这种日趋激烈得国际大环境中,如何利于不败之地,已经成为了国有企业必须思考的问题。内部控制是其在风险丛生的市场中生存的一个重要的保障。但是对于我国的国有企业来说,内部控制在理论研究和企业实践上都还有着非常多的问题。如何进行内部控制是国有企业必须要面对的重大课题。 With the continuous improvement of China’s reform and opening up policy, state-owned enterprises have become an issue that state-owned enterprises must think in today’s increasingly fierce international environment. Internal control is an important guarantee for its survival in a market that is risky. However, for our state-owned enterprises, internal control still has a lot of problems in theoretical research and business practice. How to carry out internal control is a major issue that state-owned enterprises must face.