完善我国企业内部控制制度,对规范会计行为,提高会计信息质量,保护资本市场的有效运行等具有重要意义。本文重点分析了我国企业在经营运作实践中内部控制制度实施中存在的问 Perfecting the internal control system of our country is of great significance to regulating accounting behavior, improving the quality of accounting information and protecting the effective operation of capital market. This article focuses on the analysis of the problems existing in the implementation of the internal control system in the operation and operation of our country’s enterprises