随着经济的发展,企业集团在我国经济社会中正发挥着越来越重要的作用。但是我国企业集团在运行中仍存在着许多不足,内部控制体系的实施不力导致很多内部控制实效的事件发生。本文从企业集团内部控制的特征入手探讨我国企业集团内部控制体系的实施之路。 With economic development, enterprise groups are playing an increasingly important role in our economy and society. However, there are still many shortcomings in the operation of Chinese enterprise groups. The ineffective implementation of the internal control system has led to many incidents of internal control effectiveness. This paper starts with the characteristics of internal control of enterprise groups to explore the implementation of the internal control system of enterprise groups in our country.