企业制定的内控标准是否切实可行应该包含二项内容,其一是产品能否满足用户的要求;其二是当企业批量生产该产品时,按内控标准判据,产品的合格率有多大。一个好的内控标准必须是既能满足用户要求又能保证产品有较高的合格率。本文以LD31铝合金中的合金元素镁硅含量的内控标准制? Whether the internal control standard formulated by the enterprise is feasible or not should include two items. The first one is whether the product can meet the requirements of users. The second is when the enterprise produces the product in batches, according to the criterion of internal control, how much the qualified rate of the product is. A good standard of internal control must be both to meet user requirements and to ensure that products have a higher pass rate. In this paper, LD31 aluminum alloy magnesium alloy content of the internal control standard system?