在企业内部控制制度发展过程中,分别受到外部驱动和内部驱动的影响,外部驱动代表了内部控制制度对强制性的需要,内部驱动则代表了企业治理的主观需要;同时,二者通过有效融合对企业内部控制制度的发展共同发挥作用。本文提出要以企业内部需求为根本,以外部审计监管要求为保障,共同推进企业内部控制制度的设计与执行。 In the course of the development of the internal control system of the enterprise, it is influenced by external drive and internal drive separately. External drive represents the mandatory requirement of internal control system and internal drive represents the subjective need of corporate governance. At the same time, On the development of enterprise internal control system to play a role. This paper proposes to take the internal needs of enterprises as the fundamental, external audit and regulatory requirements as a guarantee to jointly promote the design and implementation of the internal control system.