随着市场经济体制改革的逐步深化和入世后企业竞争压力加大,我国企业公司治理和内部控制问题日益凸显,公司治理与内部控制己成为当前理论界和实务界研究的一个重要课题。本文主要针对现代企业内部控制存在的问题进行分析,并提出了一些自己的建议。 With the gradual deepening of the reform of the market economy system and the increasing competitive pressure on enterprises after China’s accession to the WTO, corporate governance and internal control issues have become increasingly prominent in our country. Corporate governance and internal control have become an important issue for the current theoretical and practical research. This article mainly analyzes the existing problems in the modern enterprise internal control and puts forward some suggestions.