企业集团内部控制的核心是资本控制,做好对资本的控制是解决和完善整个集团内部控制的第一步研究从企业集团内部控制的现有模式入手,论证资本控制是企业集团内部控制的核心,讨论资本控制的作用、内容和实施方式,并提出了构建以资本控制为核心的内部控制存在的难点,以期对我国企业集团内部控制的构建有所裨益。 The core of the internal control of the enterprise group is capital control. Control of capital is the first step to solve and improve the internal control of the whole group. Starting from the existing mode of internal control of the enterprise group, capital control is the core of the internal control of the enterprise group , Discussed the role, content and implementation of capital control, and put forward the difficulties in building internal control with capital control as the core, with a view to the construction of the internal control of enterprise groups in our country.