有效的内部控制体系是企业管理的重要组成部分,也是企业安全稳健运行的基石。薄弱或低效的内部控制造成了许多企业的损失,也是很多企业倒闭的原因之一。如果具备有效的内部控制机制,许多情况在实际损失出现之前是可以避免或发现的。考虑到有效内部控制体系在确保企业内控制度兴利与防弊功能充分发挥,本文有针对内部控制问题进行了深入探讨,提出了相应的对策。 Effective internal control system is an important part of business management, but also the cornerstone of the safe and sound operation of enterprises. The weak or inefficient internal control has caused many business losses and is one of the reasons many companies have failed. With an effective internal control mechanism, many situations can be avoided or discovered before actual losses occur. Taking into account the effective internal control system to ensure the development of enterprise internal control system functions and advantages of fraud, this article has conducted in-depth discussion of internal control issues and put forward corresponding countermeasures.