企业制定内部控制制度的目的,在于保证组织机构经济活动的正常运转,保护企业资产的安全、完整与有效运用,提高经济核算的正确性与可靠性,推动与考核企业单位各项方针、政策的贯彻执行,评价企业的经济效益,提高企业经营管理水平。文中分析了目前我国企业内部控制缺失的现状及重要原因,并提出了改进的建议 The purpose of an enterprise to formulate an internal control system is to guarantee the normal operation of the economic activities of the organization and institutions, to protect the safety, completeness and effective utilization of the assets of the enterprise, to improve the accuracy and reliability of economic accounting, to promote and evaluate the principles and policies of the enterprise units Carry out, evaluate the economic benefits of enterprises, improve the level of business management. The article analyzes the current situation and important reasons of the lack of internal control in our country and puts forward some suggestions