企业内部控制一直在企业的整个发展中有着十分重要的作用。其对企业的业绩、管理均有一定的影响。由于我国企业普遍对管理的重要性认识晚于西方国家,在管理环境、管理手段上还有很多不足,在制度的落实方面还有很多工作要做,结合对企业内部控制的研究,对企业内部控制的涵意、目标、方法、问题与对策做了进一步研究,并参考相关先进经验和理念,从控制制度、管理思想、完善体系等方面,对企业内部控制加以分析。 Corporate internal control has always played a very important role in the overall development of an enterprise. Its performance of the business, management have a certain impact. Due to the fact that our country’s enterprises are generally aware of the importance of management later than western countries, there are still many deficiencies in management environment and management methods. There is still a lot of work to be done in the implementation of the system. Combined with the research on internal control of enterprises, The meaning, objectives, methods, problems and countermeasures of control are further studied. With reference to relevant advanced experiences and concepts, the internal control of enterprises is analyzed from the aspects of control system, management thought and perfecting system.