企业通过不断加强内部控制来提高企业的经营管理水平,是现代企业在其经营管理中常用的管理手段,目的是为了促进其经营管理,实现其经济经营目标。但是在实际的应用中仍旧存在各种各样的问题,影响内部控制发挥作用。本文以企业的内部控制有效性为切入点,并结合企业的内部控制存在问题进行分析,探讨如何强化企业内部控制有效性的方法。 Enterprises through continuously strengthening internal control to improve the management level of enterprises is a common management tool used by modern enterprises in their management, the purpose is to promote their management and achieve their economic objectives. However, there are still a variety of problems in practical application that affect the internal control. In this paper, the effectiveness of the internal control of enterprises as the starting point, combined with the problems of the enterprise’s internal control analysis, to explore ways to strengthen the effectiveness of internal control methods.