企业内部控制制度,是企业内部管理制度的重要组成部分,对于企业的兴衰成败、生死存亡,起着重要作用。本文从企业内部控制制度的重要意义出发,阐述企业内部控制制度的内容,在此基础上,提出建立完善企业内部控制制度应注意的问题,以期为相关企业的内部控制提供借鉴。 The internal control system of an enterprise is an important part of the internal management system of an enterprise and plays an important role in the success or failure of an enterprise as well as its survival. Based on the significance of the internal control system of the enterprise, this article elaborates the contents of the internal control system of the enterprise. On this basis, it puts forward the problems that should be paid attention to in establishing and perfecting the internal control system of the enterprise so as to provide reference for the internal control of the related enterprises.