内部控制在现代化企业管理过程中发挥着越来越重要的作用。本文分析了当前我国企业内部控制存在的主要问题,并从公司治理结构、控制活动、监督机制等方面提出了完善企业内部控制的对策与方法。 Internal control plays an increasingly important role in the process of modern enterprise management. This paper analyzes the main problems existing in the internal control of enterprises in our country and puts forward the countermeasures and methods to improve the internal control of the enterprises from the aspects of corporate governance structure, control activities and supervision mechanisms.