企业内部控制贯穿于企业生产经营的全过程,是企业最基础性的工作。本文分析了我国企业内部控制现状及弊端,有针对性的提出改进的途径和对策:1、建立良好的控制环境;2、合理构筑严密的企业内控体系;3、加强对内部控制行为主体人的控制;4、加强企业内部会计控制管理。对于防范舞弊、减少损失、提高资本的再生能力具有积极的意义。 Internal control throughout the enterprise production and management of the entire process is the most basic business work. This paper analyzes the status quo and drawbacks of internal control of enterprises in our country, and proposes ways and measures to improve it in a targeted way: 1, establishing a good control environment; 2, building a reasonable internal control system; 3, strengthening the internal control of the main actors Control; 4, strengthen the internal accounting control management. For the prevention of fraud, reduce losses and improve the ability of capital regeneration has a positive meaning.