企业内部控制一直是企业管理的重点内容,对于企业集团而言,更是重中之重。目前许多企业集团都建立了内部控制制度,但效果不甚理想。笔者在总结已有文献的基础上,归纳了企业集团内部控制存在的四大问题,并相应提出六大改善措施,以期能提高企业集团对内部控制的认识和管理水平。 Enterprise internal control has always been the focus of business management, for enterprise groups, it is even more important. At present, many enterprise groups have established an internal control system, but the effect is not satisfactory. On the basis of summarizing the existing literature, the author summarizes the four major problems existing in the internal control of the enterprise group and proposes six measures to improve the enterprise group’s awareness and management of internal control.