内部控制的主要目的是企业为了达到预期的经营目标,确保资产的安全完整,提高会计信息的真实可靠,有效落实经营方针,推动经营活动有效运行,其是企业内部采取的自我调整、自我约束、自我评价、自我控制的一种方式。本文首先概述了构建通信企业内部控制的必要性,其次,提出了有效构建通信企业内部控制的途径及方法。 The main purpose of internal control is to achieve the expected business objectives, to ensure the safety and integrity of assets, improve the authenticity of accounting information, effectively implement the operating principles and promote the effective operation of business activities, which is taken by the internal self-adjustment, self-restraint, Self-evaluation, self-control of a way. This article first outlines the necessity of building internal control of communication enterprises, and secondly, it puts forward the ways and methods of effectively building the internal control of communication enterprises.