【正文】 利，成了滋生腐敗的溫床，行政機關、金融系統(tǒng)、企事業(yè)單位等等，幾乎年年都有蛀蟲發(fā)生，造成了國有資產的大量流失，國家人民的利益的不到保障。（四）企業(yè)管理者與財會人員整體素質不高經營者素質在企業(yè)經營管理中起絕對重要作用。從企業(yè)內部看，經營者享有的權利大于承擔的責任，激勵機制欠缺，管理者自我提高的動力和壓力比較小，造成了管理層整體素質偏低的現象。再者，企業(yè)財會員工素質低下，在知識經濟時代，單一的知識已不能勝任關鍵崗位的工作了，從我國現狀來看，這也是內部控制制度失效的原因之一。（五）缺乏健康的企業(yè)文化企業(yè)文化是隨著現代文明的發(fā)展，企業(yè)組織在一定的民族文化傳統(tǒng)中逐步形成的，企業(yè)文化往往是現存的一種無形的力量，影響企業(yè)成員的思維方式和行為方式，它具有一種很強的凝聚力。但我們必須認識到企業(yè)文化是一柄雙刃劍，不僅可以促進企業(yè)的發(fā)展，阻止企業(yè)的衰敗，同時也可能將企業(yè)推入困境。綜上所述，目前我國企業(yè)內部控制存在的“四不一缺乏”的問題，既有控制主體問題，也有控制客體問題，還有控制手段的問題，要使企業(yè)健康、有序、順利的發(fā)展，必須建立健全企業(yè)內部控制體系，適時進行控制。二、應采取的對策措施針對上述企業(yè)內部控制中存在主要問題，要加快建立我國企業(yè)的內部控制機制應從完善企業(yè)內部控制環(huán)境建設，構建企業(yè)內部控制基礎和提高內部控制的效率和效果等方面系統(tǒng)的著手。當前首要采取的對策措施是：（一）完善企業(yè)內部治理結構，強化監(jiān)督科學合理的企業(yè)治理結構能夠發(fā)揮其固有的相互監(jiān)督、相互制約、相互牽制的功能，建立一個有效的內部監(jiān)督體系：一是要設置科學的合理的組織機構，明確職責范圍；二是要實行管理科學、激勵和約束相結合的內部管理制度，調節(jié)所有者、經營者和員工之間的關系，同時還要通過產品市場、資本市場及經理人員市場，建立起相配套的經理約束機制。三是要嚴格制定考核和實行獎懲制度。（二）不斷推進內部控制制度的創(chuàng)新我國企業(yè)對內部控制的定位，應該站在完善企業(yè)治理、改善國有企業(yè)現狀的角度上，對內部控制就有必要重新定位，將內部控制相關規(guī)范的制定作為完善企業(yè)治理及國有企業(yè)改善的重大舉措，把對內部控制的定位確定在原有的內部控制定義的基礎上并按照目前的條件進行完善。（三）強化外部監(jiān)督力度當前，國有企業(yè)會計造假屢禁不止，歸根到底是因為會計造假存在巨大的需求。雖然造假有風險，但會計造假帶來的收益可能是幾何級數放大，與造假被查后的違法違規(guī)成本相比，前者依然誘惑難擋。要想扭轉會計信息失真的現象，當務之急是加強外部監(jiān)督、綜合治理，加大司法介入和懲治的力度，迫使相關人員增強責任意識，對企業(yè)施加壓力，并將這種壓力轉化為動力，促使企業(yè)健康有序發(fā)展。（四）努力提高管理和財會人員的素質管理和財會人員的良好素質對貫徹執(zhí)行內部控制有著重要作用。我國一方面需盡快建立一個比較完善的經理人才市場，促成一個具有約束、監(jiān)督與激勵經理人員作用的外部機制。另一方面也要注重提高員工的素質，嚴把用人關，選擇德、能、才兼?zhèn)涞娜藛T進入企業(yè)。大力宣傳企業(yè)的方針政策和目標，培養(yǎng)員工忠實、勤奮的品質和良好的敬業(yè)精神，幫助員工樹立正確的價值觀和對企業(yè)的責任感，提高其思想覺悟和道德水準。最后，要有計劃地進行在職人員的后續(xù)教育。（五）加強企業(yè)文化的制度建設企業(yè)文化的制度帶有根本性、全局性、穩(wěn)定性和長期性。要長期保持和不斷發(fā)展企業(yè)文化，就必須通過完善體制機制，激勵、約束廣大領導干部和員工自覺踐行企業(yè)文化理念。另外，要繼承和弘揚企業(yè)的優(yōu)良傳統(tǒng)，提煉出符合時代要求、具有企業(yè)自身特色的企業(yè)核心價值觀和企業(yè)精神；要注意吸取國內外企業(yè)的優(yōu)秀文化成果，樹立與社會主義市場經濟相適應的經營理念，在企業(yè)中逐漸形成“以人為本”的企業(yè)文化理念，形成關注細節(jié)、追求卓越的企業(yè)文化精神。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。 prevent, detect and correct errors and fraud, to ensure that accounting data are true, plete and develop and implement policies and procedures. Effective corporate control, the beneficiary is ubiquitous。 and 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