内部控制是企业为保证财务会计实务及相关组织活动的信息凭证真实、可靠而开展的重点管控工作,特别是对航天企业来说,内部管理控制对企业决策层有着重要的导向作用。而把握好航天企业内部控制职能发挥,就要做好管理财务体系制度的内部控制评价。基于此,本文以航天企业内部控制的重点要素:控制目标、控制要点、控制手段展开了研究分析,并以此提出了航天企业组织机构实行内部控制的有效对策。 Internal control is the key control work carried out by enterprises to ensure the authenticity and reliability of the information vouchers of financial accounting practices and related organizational activities. Especially for aerospace enterprises, internal management control plays an important guiding role in decision-making of enterprises. To grasp well the internal control function of aerospace enterprises, we must do a good job of evaluating the internal control of the financial system. Based on this, this paper studies and analyzes the key elements of the internal control of aerospace enterprises: control objectives, control points and control measures, and puts forward effective countermeasures for the implementation of internal control in the aerospace enterprise organizations.