由于我国的社会性质决定了在我国国民经济中占主导地位的是国企。随着市场经济体制改革的进行,国有企业想要更好的竞争和发展便必须改革内部控制方式,内部控制情况会给国有企业的发展造成很大影响,做好内部控制能够提高企业的竞争力,所以我国国有企业必须根据国企发展和市场经济发展的需要完善国企内部控制制度。本文主要研究了国有企业内部控制方面面临的问题和问题出现的原因,并根据原因找到了一些措施,希望能够推动国有企业更好的发展。 Since the social nature of our country determines that the dominant factor in our national economy is state-owned enterprises. With the reform of the market economy system, SOEs must reform their internal control methods in order to achieve better competition and development. Internal control will have a significant impact on the development of state-owned enterprises. Internal control can improve the competitiveness of enterprises Therefore, our state-owned enterprises must improve the internal control system of state-owned enterprises according to the development of state-owned enterprises and the development of market economy. This paper mainly studies the problems and problems that arise in the internal control of state-owned enterprises and finds some measures according to the reasons, hoping to promote the better development of state-owned enterprises.