当前,在市场竞争日趋激烈的情况下,企业面临着两个基本问题:一是如何适应外部环境的变化;二是如何协调内部资源的有效利用。由于企业对外部环境的适应是建立在内部协调基础之上的,因此随着现代企业制度的建立,企业内部控制工作得到了广泛的重视。内强而外大,内部控制制度在改善企业管理,提高经济效益,促进企业长远发展等方面发挥着积极作用。企业改革改制,转换经营机制,实行经营权和所有权相分离,必须强化内部控制。随着市场经济的不断发展,企业规模 At present, under the increasingly fierce market competition, enterprises are faced with two basic problems: First, how to adapt to changes in the external environment; second, how to coordinate the effective utilization of internal resources. As the adaptation of the enterprise to the external environment is based on internal coordination, with the establishment of modern enterprise system, the internal control of the enterprise has received extensive attention. The internal control system plays a positive role in improving enterprise management, improving economic efficiency and promoting the long-term development of enterprises. Enterprise reform and restructuring, conversion of operational mechanisms, the implementation of the right to operate and separation of ownership, we must strengthen internal control. With the continuous development of market economy, business size