控制的前提是设定目标,没有目标的控制是毫无意义的,目标设定在内部控制理论体系和规范中具有重要地位。目前,各国内部控制规范大多是按照“目标-手段”的模式构建,如,我国的《内部控制基本规范》、美国的《内部控制———整合框架》和《企业风险管理———整合框架》、日本的《财务报告内部控制评价与审计准则》等,均是如此。本文结合对美国对内部控制目标的设定,以及现实的一些具体情况,分析我国内部控制目标的特点。 The premise of control is to set the goal, there is no goal of control is meaningless, the goal set in the internal control theory and norms of the system has an important position. At present, most of the internal control norms in other countries are constructed according to the model of “goal-means”, such as “the basic norms of internal control” in our country, “internal control --- the integrated framework” and “enterprise risk management in the United States --- Integration Framework ”, Japan’s“ Financial Reporting Internal Control Evaluation and Audit Guidelines ”, are so. This article analyzes the characteristics of China’s internal control objectives in light of the setting of the U.S. internal control objectives and the reality of some specific situations.