我国大部分企业将内部控制作为普通管理制度,理解为简单地授权审批,使内部控制丧失了权威性与约束力,一定程度上影响了我国现代企业治理机制的建设。本文通过探讨现代企业治理机制下的内部控制制度建设,为完善企业内部控制制度提出建议。 Most Chinese enterprises regard internal control as an ordinary management system, which is understood as simply authorizing the examination and approval, thus losing the authority and binding internal control and to a certain extent, affecting the construction of the modern enterprise governance mechanism in our country. This paper discusses the construction of the internal control system under the modern corporate governance mechanism and puts forward suggestions for improving the internal control system of the enterprise.