本文通过对目前我国企业的内部控制体系缺乏统一性的问题,对内部控制体系的设计提出了一些有益的建议,提出从硬件系统和软件系统两个层面来设计内部控制体系。一、内部控制是企业进行管理的手段对于内部控制的描述和解释经历了半个多世纪的讨论一 This paper puts forward some useful suggestions on the design of the internal control system through the lack of unity of the internal control system of the enterprises in our country. It proposes to design the internal control system from two aspects of the hardware system and the software system. First, the internal control is the means of enterprise management Description and interpretation of internal control has experienced more than half a century of discussion