【正文】 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 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。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。最后，要有計劃地進行在職人員的后續(xù)教育。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)。（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(nèi)部控制有著重要作用。雖然造假有風險，但會計造假帶來的收益可能是幾何級數(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。（二）不斷推進內(nèi)部控制制度的創(chuàng)新我國企業(yè)對內(nèi)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(xiàn)狀的角度上，對內(nèi)部控制就有必要重新定位，將內(nèi)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(nèi)部控制的定位確定在原有的內(nèi)部控制定義的基礎上并按照目前的條件進行完善。當前首要采取的對策措施是：（一）完善企業(yè)內(nèi)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(nèi)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(nèi)部管理制度，調(diào)節(jié)所有者、經(jīng)營者和員工之間的關系，同時還要通過產(chǎn)品市場、資本市場及經(jīng)理人員市場，建立起相配套的經(jīng)理約束機制。綜上所述，目前我國企業(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，適時進行控制。（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，它具有一種很強的凝聚力。從企業(yè)內(nèi)部看，經(jīng)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(xiàn)象。失去了外部監(jiān)督的權利，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(chǎn)的大量流失，國家人民的利益的不到保障。管理人員濫用職權，逾越控制，對設置或實施的內(nèi)部控制不予理睬，也會使建立的內(nèi)部控制形同虛設。（二）制度建立不科學管理層在設計和實施某項內(nèi)部控制時必須權衡強化內(nèi)部控制的利弊得失，如果控制環(huán)節(jié)過于低，辦事效率就有可能會放棄設計或實施這項內(nèi)部控制。（一）管理觀念不到位，缺乏緊迫感長期以來，受計劃經(jīng)濟和傳統(tǒng)管理思想、方法、手段的影響，我國大部分企業(yè)對會計工作不夠重視，會計基礎工作薄弱，國家統(tǒng)一的會計制度執(zhí)行不到位，單位負責人行政干預會計工作，內(nèi)部會計監(jiān)督流于形式?？刂朴行У钠髽I(yè)，受益是無處不在的；而內(nèi)部控制松散的企業(yè)，卻要為此付出慘痛的代價。因此，本文試對企業(yè)內(nèi)部控制存在的問題入手，并提出相對應的對策。AB I/ INFORM Global，4143．[10] 吳水澎,陳漢文,[J]會計研究，2008[11] 閻達五,[J]會計研究，2009:205219[12] [J]會計研究，2010:2749[13] [J]會計研究，2009:1134[14] [J]商業(yè)會計，2010:253265[15] [M]北京：經(jīng)濟管理出版社，2009附錄1企業(yè)內(nèi)部控制存在的問題及對策探討市場競爭日趨激烈，企業(yè)面臨生存和發(fā)展等重大問題，就企業(yè)內(nèi)部而言必須建立和健全完善的內(nèi)部控制。本論文的順利完成，離不開各位老師、同學和朋友的關心和幫助。不僅使我樹立了遠大的學術目標、掌握了基本的研究方法，還使我明白了許多待人接物與為人處世的道理。 本論文是在導師的悉心指導下完成的。最后，我想感謝我的老師和同學們，感謝老師和同學們四年來的關心和鼓勵。在此我想對我的父母，我的母校、親人們，我的老師和同學們表達我由衷的謝意！首先，我想感謝我的家人，感謝我的家人對我大學四年學習的默默支持，沒有他們的支持就沒有現(xiàn)在的我。本文在寫作上也存在一些欠缺和不足之處：本文中筆者雖然試圖通過對內(nèi)部控制相關理論和我國內(nèi)部控制現(xiàn)狀的分析，找出我國企業(yè)內(nèi)部控制問題的成因，并嘗