企业内部控制制度的建立与执行情况关系着企业的生存与发展。为了对我国企业内部控制的现状有所了解,笔者在2003年9～10月对65家企业的内部控制进行了问卷调研。被调查企业注册资本在1000万元以上的占41%,500万元～1000万元的占27%,100万元～500万元的占18%,100万元以下的占14% The establishment and implementation of internal control system are related to the survival and development of enterprises. In order to understand the current situation of internal control in our country, the author conducted a questionnaire survey on the internal control of 65 enterprises from September to October in 2003. The surveyed enterprises registered capital of more than 10 million yuan accounted for 41%, 5 million yuan to 10 million yuan accounted for 27%, 100 million to 5 million yuan accounted for 18%, 1 million yuan accounted for 14%