国有企业在我国企业中一直占据着主导地位,经济的全球化发展加剧了企业之间的竞争,国有企业如何在新的经济形势下成长成为关注的热点。为了能够适应市场的变化,大多数国有企业都建立了内部控制,但是长期以来的国有特点造成其内部控制存在诸多问题。本文以国有企业为研究对象,分析了其内部控制的现状,并提出其内部控制存在明显的问题,最后提出了对策建议。为国有企业解决内部控制问题提出了思路和方向。 State-owned enterprises have always occupied the dominant position in our country’s enterprises. The globalization of economy aggravates the competition among enterprises. How the state-owned enterprises grow under the new economic situation has become the focus of attention. In order to be able to adapt to changes in the market, most state-owned enterprises have established internal control. However, the long-term state-owned characteristics have caused many problems in their internal control. This paper takes the state-owned enterprises as the research object, analyzes the status quo of its internal control and puts forward some obvious problems in its internal control. Finally, it puts forward countermeasures and suggestions. For the state-owned enterprises to solve the problem of internal control ideas and direction.