内部控制对合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整,降低企业经营风险,促进企业良性发展,维护市场经济秩序和社会公众利益,都有着十分重要的意义。文章从我国企业内部控制的发展概况出发,通过对企业内部控制现状的认真审视,提出了增强企业内部控制有效性的一些重要举措。 Internal control is very important to reasonably guarantee the operation and management compliance, assets safety, the true and complete financial reports and related information, reduce the business risk, promote the healthy development of the enterprise, and maintain the order of the market economy and the public interest. Based on the general situation of the development of internal control in our country, the article puts forward some important measures to enhance the effectiveness of internal control through careful examination of the current situation of internal control.