【正文】 nd loose internal controls panies have to pay a terrible price. Currently our internal control there are several major problems.(A) management concept in place, the lack of a sense of urgencyOver the years, the planned economy and traditional management thinking, methods, the impact of the work of most panies not pay enough attention to accounting, basic accounting work is weak, the implementation of the national unified accounting system in place, and units responsible for accounting administrative intervention, the internal Accounting Oversight mere formality. In addition, many enterprises to establish and implement internal control insufficient attention, even developed a number of related systems, is basically the accounting department of the system, and even out of business, and internal control objectives have a greater gap.(B) of the scientific establishment of the systemManagement in the design and implementation of an enhanced internal controls must weigh the pros and cons of internal control, if the control link is too low, it is possible to give up the efficiency of the design or implementation of the internal control. If you ignore the bearInternal Control Systems in Banking Organizationsdifferent responsibilities of the staff of the control program, misjudgment, and even collusion, collusion and other internal controls can lead to internal failure. Management of abuse of power, go beyond control, or implementation of internal control set to ignore, but also make the establishment of internal controls exist in name only.(C) external monitoring environment is not optimalFocuses on the implementation of internal control, although some units have established internal control system better, but because of the external control environment in place, internal controls are not well implemented, so that many enterprises have accounting frauds. Loss of the external supervision, has bee a hotbed of corruption, administrative agencies, the financial system, enterprises, etc., occur almost every year borers, resulting in huge loss of state assets, less than the national security interests of the people .(D) the overall quality of business managers and accountants is not highThe quality of the operators play in the enterprise management is absolutely important role. From the internal perspective, the operator is greater than the rights of responsibilities, lack of incentive mechanism, managers, power and pressure of selfimprovement is relatively small, resulting in lower overall quality of management of the phenomenon. Furthermore, the low quality of corporate accounting staff, in the knowledge economy, knowledge has not qualified for a single work of key positions, from our current situation, failure of internal control system which is one of the reasons.(E) lack of healthy corporate cultureCorporate culture, with the development of modern civilization, the national organization in a certain evolving cultural traditions, the existing corporate culture is often an invisible force, affect the members way of thinking and behavior, it has a very strong cohesion. But we must recognize that corporate culture is doubleedged sword, not only can promote the development of enterprises, to prevent the decline of enterprises, but may also push the plight of the enterprise.In summary, the current existence of internal controls, the lack of four different pr。Internal control problems and countermeasuresIncreasingly petitive market, enterprises are facing major issues such as survival and development to the enterprise concerned must establish and perfect the internal control. At present, many enterprises lack of understanding of internal control, internal control system as not established or not sound vicious incident, has the property of the state and businesses suffered significant losses. Therefore, this article tries to internal control problems start, and put forward corresponding countermeasures.First, the main internal control issuesThe socalled internal control, is an enterprise in order to ensure the effective conduct of business activities to protect the security and integrity of assets。最后，要有計(jì)劃地進(jìn)行在職人員的后續(xù)教育。（四）努力提高管理和財(cái)會(huì)人員的素質(zhì)管理和財(cái)會(huì)人員的良好素質(zhì)對(duì)貫徹執(zhí)行內(nèi)部控制有著重要作用。（二）不斷推進(jìn)內(nèi)部控制制度的創(chuàng)新我國(guó)企業(yè)對(duì)內(nèi)部控制的定位，應(yīng)該站在完善企業(yè)治理、改善國(guó)有企業(yè)現(xiàn)狀的角度上，對(duì)內(nèi)部控制就有必要重新定位，將內(nèi)部控制相關(guān)規(guī)范的制定作為完善企業(yè)治理及國(guó)有企業(yè)改善的重大舉措，把對(duì)內(nèi)部控制的定位確定在原有的內(nèi)部控制定義的基礎(chǔ)上并按照目前的條件進(jìn)行完善。綜上所述，目前我國(guó)企業(yè)內(nèi)部控制存在的“四不一缺乏”的問(wèn)題，既有控制主體問(wèn)題，也有控制客體問(wèn)題，還有控制手段的問(wèn)題，要使企業(yè)健康、有序、順利的發(fā)展，必須建立健全企業(yè)內(nèi)部控制體系，適時(shí)進(jìn)行控制。從企業(yè)內(nèi)部看，經(jīng)營(yíng)者享有的權(quán)利大于承擔(dān)的責(zé)任，激勵(lì)機(jī)制欠缺，管理者自我提高的動(dòng)力和壓力比較小，造成了管理層整體素質(zhì)偏低的現(xiàn)象。管理人員濫用職權(quán)，逾越控制，對(duì)設(shè)置或?qū)嵤┑膬?nèi)部控制不予理睬，也會(huì)使建立的內(nèi)部控制形同虛設(shè)。（一）管理觀念不到位，缺乏緊迫感長(zhǎng)期以來(lái)，受計(jì)劃經(jīng)濟(jì)和傳統(tǒng)管理思想、方法、手段的影響，我國(guó)大部分企業(yè)對(duì)會(huì)計(jì)工作不夠重視，會(huì)計(jì)基礎(chǔ)工作薄弱，國(guó)家統(tǒng)一的會(huì)計(jì)制度執(zhí)行不到位，單位負(fù)責(zé)人行政干預(yù)會(huì)計(jì)工作，內(nèi)部會(huì)計(jì)監(jiān)督流于形式。因此，本文試對(duì)企業(yè)內(nèi)部控制存在的問(wèn)題入手，并提出相對(duì)應(yīng)的對(duì)策。本論文的順利完成，離不開(kāi)各位老師、同學(xué)和朋友的關(guān)心和幫助。 本論文是在導(dǎo)師的悉心指導(dǎo)下完成的。在此我想對(duì)我的父母，我的母校、親人們，我的老師和同學(xué)們表達(dá)我由衷的謝意！首先，我想感謝我的家人，感謝我的家人對(duì)我大學(xué)四年學(xué)習(xí)的默默支持，沒(méi)有他們的支持就沒(méi)有現(xiàn)在的我。針對(duì)我國(guó)企業(yè)內(nèi)部控制存在的問(wèn)題，本文進(jìn)一步提出了解決我國(guó)企業(yè)內(nèi)部控制存在問(wèn)題的對(duì)策，闡述了完善公司治理結(jié)構(gòu)、進(jìn)行科學(xué)的風(fēng)險(xiǎn)管理、加強(qiáng)內(nèi)部控制信息的披露、強(qiáng)化企業(yè)內(nèi)外部監(jiān)督和構(gòu)建實(shí)現(xiàn)自我控制的企業(yè)文化是完善內(nèi)部控制的有效途徑。（4）改進(jìn)措施崗位責(zé)任制是內(nèi)控制度的重要組成部分，完善各崗位的相關(guān)職責(zé)和權(quán)限并做到準(zhǔn)確無(wú)誤的執(zhí)行是內(nèi)部控制得以實(shí)施的基礎(chǔ)和根本。并且出納員任職時(shí)間較長(zhǎng)，工作認(rèn)真負(fù)責(zé)。最后，強(qiáng)調(diào)內(nèi)控和管理相結(jié)合，能夠意識(shí)到內(nèi)控是動(dòng)態(tài)的，是一個(gè)不斷完善的過(guò)程，隨著企業(yè)經(jīng)營(yíng)環(huán)境的變化，內(nèi)控措施、制度也需要隨之相應(yīng)變動(dòng)。（5）相關(guān)內(nèi)控的改善措施包括:首先，加強(qiáng)對(duì)職工素質(zhì)的培養(yǎng)，制定員工工作規(guī)范，引導(dǎo)考核員工的行為。（3）可能存在的風(fēng)險(xiǎn)一旦類(lèi)似費(fèi)用大量發(fā)生，就會(huì)導(dǎo)致銷(xiāo)售傭金隱性提高。只有將企業(yè)的經(jīng)營(yíng)活動(dòng)控制在有效的標(biāo)準(zhǔn)框架內(nèi)才可能真正有效的防范、減少風(fēng)險(xiǎn)。加大內(nèi)控培訓(xùn)力度，務(wù)必使每個(gè)管理人員都能真正意識(shí)到內(nèi)控管理的重要性。由此容易產(chǎn)生混亂現(xiàn)象，造成執(zhí)行、審批失控，隱患很大。其次，授權(quán)不明。現(xiàn)以銷(xiāo)售和采購(gòu)流程為例，對(duì)其內(nèi)部控制中發(fā)現(xiàn)的問(wèn)題做出評(píng)價(jià)并提出改善建議。5 完善企業(yè)內(nèi)部控制案例分析完善企業(yè)內(nèi)部控制需要從多方面入手，現(xiàn)結(jié)合某上市公司業(yè)務(wù)流程中發(fā)現(xiàn)的問(wèn)題，說(shuō)明如下:某上市公司背景介紹:該公司是一家在國(guó)內(nèi)上市的股份公司，其主要經(jīng)營(yíng)生產(chǎn)、銷(xiāo)售啤酒、飲料、飼料、養(yǎng)殖業(yè)、娛樂(lè)服務(wù)。只有認(rèn)識(shí)到內(nèi)部控制的局限性及發(fā)展性、自覺(jué)性后，才可能真正做到對(duì)內(nèi)部控制進(jìn)行準(zhǔn)確的自我評(píng)估。內(nèi)部控制是一個(gè)發(fā)現(xiàn)問(wèn)題、解決問(wèn)題、發(fā)現(xiàn)新的問(wèn)題、解決新問(wèn)題的循環(huán)往復(fù)的過(guò)程。內(nèi)部控制并不是為消除一切可能的濫用職權(quán)而不計(jì)成本，而是要?jiǎng)?chuàng)造一種為防范濫用職權(quán)而投入的成本與濫用職權(quán)的累計(jì)數(shù)額之比呈合理狀態(tài)的機(jī)制。 加強(qiáng)內(nèi)部控制自我評(píng)估機(jī)制 企業(yè)可以自我評(píng)估內(nèi)部控制的有效性及其實(shí)施的效率效果，以期能更好地達(dá)成內(nèi)部控制的目標(biāo)。常用的內(nèi)部報(bào)告有:資金分析報(bào)告、經(jīng)營(yíng)分析報(bào)告、費(fèi)用分析報(bào)告、資產(chǎn)分析報(bào)告、投資分析報(bào)告、財(cái)務(wù)分析報(bào)告等。 建立內(nèi)部控制報(bào)告及審計(jì)體系 為滿足企業(yè)內(nèi)部管理的時(shí)效性、針對(duì)性及信息反饋的要求，企業(yè)應(yīng)當(dāng)建立內(nèi)部管理報(bào)告體系。信息系統(tǒng)不僅處理企業(yè)內(nèi)部所產(chǎn)生的信息，同時(shí)也處理與外部的事項(xiàng)、活動(dòng)及環(huán)境等有關(guān)的信息。實(shí)行國(guó)家統(tǒng)一一級(jí)會(huì)計(jì)科目的基礎(chǔ)上，企業(yè)應(yīng)根據(jù)經(jīng)營(yíng)管理需要，統(tǒng)一設(shè)定明細(xì)科目，特別是集團(tuán)性公司更有必要統(tǒng)一下級(jí)公司的會(huì)計(jì)明細(xì)科目，以便統(tǒng)一口徑，統(tǒng)一核算、有效分析。