对我国企业内部控制的加强，一是要由权威部门制定内部控制的标准体系，二是要对企业内部控制的审计作出强制性的安排，并将二者相结合，逐步建立起加强企业内部控制的新方法。一、建立内部控制标准体系首先，建立内部控制标准体系是一项国际惯例。长期以来内部控制一直被视为 To strengthen the internal control of enterprises in our country, the authoritative department should make the standard system of internal control. The second is to make mandatory arrangements for the auditing of the internal control of the enterprise. By combining the two, the internal control of the enterprise should be gradually established. The new method First, the establishment of internal control standard system First of all, the establishment of an internal control standard system is an international practice. Internal control has long been considered