要想使企业的内控管理体系真正发挥作用,就必须抛弃单纯的监督审计观念,代之以监督审计与服务并重。万事开头难,对于任何一家打算建立一套有效的、符合市场经济要求的内控管理体系的企业或组织来说,其所面临的困难和挑战无疑是巨大的。应《首席财务官》杂志社的邀请,笔者根据自己工作中的实践经验,通过建立线路图的方式简要地与读者分享一下集团化管理的企业应该如何建立符合自身要求的内控管理体系。以下,将对上述五个环节进行详细解读。(见插图：制定内控体系线路图概要)。 If we want to make the internal control management system of enterprises play a real role, we must abandon purely the concept of supervision and audit and replace it with the supervision of both audit and service. Everything is hard at the beginning, and the difficulties and challenges facing any enterprise or organization that intends to establish an effective internal control management system that meets the requirements of a market economy are undoubtedly enormous. At the invitation of CFO magazine, based on the practical experience in my work, I briefly share with readers how to establish the internal control management system that meets the requirements of the group management based on the practical experience of my own work. In the following, the above five steps will be explained in detail. (See illustration: Develop a schematic overview of the internal control system).