【正文】 至于很多企業(yè)出現(xiàn)會(huì)計(jì)造假行為。失去了外部監(jiān)督的權(quán)利，成了滋生腐敗的溫床，行政機(jī)關(guān)、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(guó)有資產(chǎn)的大量流失，國(guó)家人民的利益的不到保障。（四）企業(yè)管理者與財(cái)會(huì)人員整體素質(zhì)不高經(jīng)營(yíng)者素質(zhì)在企業(yè)經(jīng)營(yíng)管理中起絕對(duì)重要作用。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。再者，企業(yè)財(cái)會(huì)員工素質(zhì)低下，在知識(shí)經(jīng)濟(jì)時(shí)代，單一的知識(shí)已不能勝任關(guān)鍵崗位的工作了，從我國(guó)現(xiàn)狀來看，這也是內(nèi)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(xiàn)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(xiàn)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(qiáng)的凝聚力。但我們必須認(rèn)識(shí)到企業(yè)文化是一柄雙刃劍，不僅可以促進(jìn)企業(yè)的發(fā)展，阻止企業(yè)的衰敗，同時(shí)也可能將企業(yè)推入困境。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(nèi)部控制體系，適時(shí)進(jìn)行控制。二、應(yīng)采取的對(duì)策措施針對(duì)上述企業(yè)內(nèi)部控制中存在主要問題，要加快建立我國(guó)企業(yè)的內(nèi)部控制機(jī)制應(yīng)從完善企業(yè)內(nèi)部控制環(huán)境建設(shè)，構(gòu)建企業(yè)內(nèi)部控制基礎(chǔ)和提高內(nèi)部控制的效率和效果等方面系統(tǒng)的著手。當(dāng)前首要采取的對(duì)策措施是：（一）完善企業(yè)內(nèi)部治理結(jié)構(gòu)，強(qiáng)化監(jiān)督科學(xué)合理的企業(yè)治理結(jié)構(gòu)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(gè)有效的內(nèi)部監(jiān)督體系：一是要設(shè)置科學(xué)的合理的組織機(jī)構(gòu)，明確職責(zé)范圍；二是要實(shí)行管理科學(xué)、激勵(lì)和約束相結(jié)合的內(nèi)部管理制度，調(diào)節(jié)所有者、經(jīng)營(yíng)者和員工之間的關(guān)系，同時(shí)還要通過產(chǎn)品市場(chǎng)、資本市場(chǎng)及經(jīng)理人員市場(chǎng)，建立起相配套的經(jīng)理約束機(jī)制。三是要嚴(yán)格制定考核和實(shí)行獎(jiǎng)懲制度。（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。（三）強(qiáng)化外部監(jiān)督力度當(dāng)前，國(guó)有企業(yè)會(huì)計(jì)造假屢禁不止，歸根到底是因?yàn)闀?huì)計(jì)造假存在巨大的需求。雖然造假有風(fēng)險(xiǎn)，但會(huì)計(jì)造假帶來的收益可能是幾何級(jí)數(shù)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(zhuǎn)會(huì)計(jì)信息失真的現(xiàn)象，當(dāng)務(wù)之急是加強(qiáng)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(guān)人員增強(qiáng)責(zé)任意識(shí)，對(duì)企業(yè)施加壓力，并將這種壓力轉(zhuǎn)化為動(dòng)力，促使企業(yè)健康有序發(fā)展。（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。我國(guó)一方面需盡快建立一個(gè)比較完善的經(jīng)理人才市場(chǎng)，促成一個(gè)具有約束、監(jiān)督與激勵(lì)經(jīng)理人員作用的外部機(jī)制。另一方面也要注重提高員工的素質(zhì)，嚴(yán)把用人關(guān)，選擇德、能、才兼?zhèn)涞娜藛T進(jìn)入企業(yè)。大力宣傳企業(yè)的方針政策和目標(biāo)，培養(yǎng)員工忠實(shí)、勤奮的品質(zhì)和良好的敬業(yè)精神，幫助員工樹立正確的價(jià)值觀和對(duì)企業(yè)的責(zé)任感，提高其思想覺悟和道德水準(zhǔn)。最后，要有計(jì)劃地進(jìn)行在職人員的后續(xù)教育。（五）加強(qiáng)企業(yè)文化的制度建設(shè)企業(yè)文化的制度帶有根本性、全局性、穩(wěn)定性和長(zhǎng)期性。要長(zhǎng)期保持和不斷發(fā)展企業(yè)文化，就必須通過完善體制機(jī)制，激勵(lì)、約束廣大領(lǐng)導(dǎo)干部和員工自覺踐行企業(yè)文化理念。另外，要繼承和弘揚(yáng)企業(yè)的優(yōu)良傳統(tǒng)，提煉出符合時(shí)代要求、具有企業(yè)自身特色的企業(yè)核心價(jià)值觀和企業(yè)精神；要注意吸取國(guó)內(nèi)外企業(yè)的優(yōu)秀文化成果，樹立與社會(huì)主義市場(chǎng)經(jīng)濟(jì)相適應(yīng)的經(jīng)營(yíng)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(guān)注細(xì)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, th