内容提要近年来，随着我国市场经济体制的日益完善以及社会经济秩序的不断好转，我国各个企业尤其是大型企业内部控制的意识不断加强，企业内部控制的队伍规模也日益扩大。所谓的企业内部控制是企业通过制定并且实施一系列的制度、程序和方法，对风险进行积极的事前防范、有效的事中控制和完善的事后评价的过程，最终实现安全与效率的目标。随着我国企业在市场竞争中所面对的风险不断加大，我国政府和相关监管部门加强了对企业尤其是大型国企内部控制建设的要求，内部控制已经成为了我国企业长期稳定运行和可持续发展的一项基础保证制度。本文在前人的基础上，分析了我国企业目前在内部控制方面存在的问题，并对完善我国企业内部控制提出措施和建议，为我国企业更好的建立内部控制体系，促进我国企业尤其是大型企业的可持续发展，推进社会主义市场经济制度的建立和社会主义市场经济体制进一步改革贡献自己的一份力量。关键词：内部控制 存在问题 对策目 录引言 ································································31一、企业内部控制存在的问题··········································3（一）对内部控制不够重视········································3（二）风险意识不强，评估方法落后································4（三）内部监督机制有待完善······································4（四）对管理者缺乏有效的监督制约································4二、企业建立健全内部控制的对策 ······································5（一）构建清晰的内部控制体系结构································5（二）培育良好的内部控制环境····································5（三）构建完善的信息共享与沟通系统······························6（四）强化内部稽核审计管理······································7三、总结 ··················...
