本文阐述了企业内控制度的概念与内涵;强调了企业内部控制的重要性和意义;提出企业内控制度设置的原则;就如何建立有效的企业内部控制制度提出了三方面的设想:建立一个良好的内部控制环境,建立一个有效的财务内部控制系统,建立内控监督机构、加强企业各方面的内部牵制制度。 This article elaborates the concept and connotation of the internal control system of the enterprise, emphasizes the importance and significance of the internal control of the enterprise, puts forward the principle of setting the internal control system of the enterprise, puts forward three envisages on how to establish an effective internal control system of the enterprise, and establishes a good Internal control environment, establish an effective financial internal control system, establish internal control supervision institutions and strengthen the internal containment system of all aspects of the enterprise.