现代企业内部管理中内部控制制度是一个重要的成分,有效建立内控制度,将内控制度切实落到实处,健全和完善企业法人治理结构,是现代企业健康发展的有力保障。由于我国内部控制建设起步较晚,新形势下,企业内部控制制度仍然存在着这样那样的问题需要我们去不断的解决完善。一、企业内部控制存在的问题(一)对内部控制制度重视不够。眼下,仍然有大多数企业的领导层没有重视到内控制度的重要性,对内控制度的认识不深刻,认为内控就是内部资产和成本的控制,依然凭借经验来管理企业,缺少规范化的管理程序和制度,事实上许多现代企 The internal control system in the modern enterprise internal management is an important component. Effectively establishing the internal control system, effectively implementing the internal control system, and perfecting the corporate governance structure are the powerful guarantees for the healthy development of modern enterprises. Due to the late start of the construction of internal control in our country, under the new situation, there still exist such problems in the internal control system of our company that we need to constantly solve and improve. First, the problems existing in the internal control of the enterprise (I) Pay insufficient attention to the internal control system. Right now, most of the leaders still do not pay attention to the importance of the internal control system. They do not have a deep understanding of the internal control system. They think that internal control is the control of internal assets and costs. They still rely on experience to manage the enterprise, lack of standardized management procedures and System, in fact, many modern enterprises