中国电信内控现状的研究分析企业的内部控制，不管是在企业自身发展方面还是在满足资本市场的监管要求中都是企业所面临的需要解决的问题，通过提升企业的内部控制水平来提升企业的市场竞争力至关重要。基于以上，本文根据中国电信公司为具体实例展开研究，从我国企业内部控制现状入手，探讨了中国电信公司的内部控制环境，研究了企业内部控制的建设和具体执行，并探讨了我国内部控制的改革和创新，旨在发挥内部控制对于提升企业竞争力的重要作用，从而帮助企业应对当前日趋激烈的市场竞争环境，实现可持续发展。关键词：内部环境内部控制风险经济效益竞争力AbstractEnterprise'sinternalcontrol,bothintermsoftheirowndevelopmentandthecapitalmarketregulatoryrequirements,theseareallenterprisesfacemoredifficulties,themaindemandofenterprisesurvivalisinternalcontrol.Inthefaceofincreasinglyfiercemarketcompetition,howtoimprovethecompetitivenessoftheenterprises,andimprovetheeconomicbenefitsofenterprises,becomeeachbigenterprisethemostconcern,thereforehasbecometheenterpriseinternalcontrolsystemisthemostpowerfulguarantee.Basedontheabove,thislaunchestheresearch,accordingtoChinatelecomcompanyforexample,fromthecurrentsituationofinternalcontrol,discussestheinternalcontrolenvironmentofChinatelecomcompany,studytheconstructionoftheinternalcontrolandthespecificimplementation,anddiscussesthereformandinnovationofinternalcontrolinourcountry,aimstogivefullplaytotheenterpriseinternalcontroleffectively,enhancethecompetitivenessofenterprises,improveenterpriseeconomicbenefits,promotetheenterpriseinthefiercemarketcompetitiontoachievesustainabledevelopment.Keywords:enterpriseinternalcontroltheexecutionpracticeinnovation一、内控现状的分析——以中国电信为例................................2（-）内部的控制理论.........................................................................2（二）...........................................................................内部控制存在的局限性3二、我国企业内部控制现状的分析...........................................4（-）管理模式粗放............................................................................5（―）内控体系不完善.......................................................................5（三）..........................................................................................内控成本较高5（四）..................................................................................内部控制要求严格5三、我国电信企业内部控制环境..............................................5（一）.................................................................................................价值取向6（二）.................................................................................................组织结构6（三）.............................................................................................管理和经营6四、企业内部控制的建设和执行..............................................7（-）内部控制体系的设计...................................................................7（二）内部控制体系的执行.................................................................8五、内部控制的改革和创新..................................................12（-）我国企业内部控制管理的创新.....................................................13（二）我国企业内部控制执行的创新...................................................14注释...........................................................................错误!未定义书签。参考文献.............
