内部控制制度作为一套提升企业运营效率、加强风险管理的严密组织控制体系,在企业的发展过程中起着举足轻重的作用。随着经济的快速发展,企业对管理提出了更高的要求,内部控制制度也从自发的内部牵制向强制性公共政策演进。本文简述了内部控制的演进历程,分析了自发性制度向强制性公共政策转变的意义,探讨了内部控制转变对我国企业的影响,并为更好地推动这种转变提出了几点建议。 As a set of strict organizational control system to enhance the operational efficiency of enterprises and strengthen risk management, the internal control system plays a decisive role in the development of enterprises. With the rapid economic development, enterprises put forward higher requirements on management. The internal control system also evolves from a voluntary internal control to a mandatory public policy. This article outlines the evolution of internal control, analyzes the significance of spontaneous institutional change to mandatory public policy, explores the impact of internal control change on Chinese enterprises, and puts forward some suggestions to better promote this change.