内部控制是现代企业管理的重要组成部分,它对确保企业各项工作的顺利进行和企业经营管理水平的提高有着十分重要的作用。本文从我国企业内部控制体系的现状出发,分析了我国企业在内部控制上存在的不足和内部控制体系建设的必要性和建设原则,最终得出了建设完善的内部控制体系的一些措施。 Internal control is an important part of modern enterprise management. It plays a very important role in ensuring the smooth progress of various tasks and improving the management level of enterprises. Based on the current situation of the internal control system in our country, this paper analyzes the existing problems of the internal control in our country and the necessity and principle of the internal control system construction. Finally, it draws some measures to establish a sound internal control system.