我们经常说管理好企业,让企业适应国内外市场环境的需求,使企业处于持续良性发展状态中是企业永恒的话题。企业的内部控制是管理好企业的重要手段,它也更是企业实现其经营目标、促进企业的经营活动有效进行、实现整体价值最大化的重要措施之一。它的字面理解是企业为了更好地适应外部环境变化而自我调整、自我约束、自我评价、自我完善的一系列内在反映。从企业内控的总体运行上包括两个阶段,即内控的设计与运行。同时每个过程中,监督反馈更是不可缺少的重要手段。但是企业在实际工作中对内控的整体把握还是有着诸多的瑕疵,本人想结合自己的实际工作经验谈谈对上述问题存在的原因以及分析对策,希望有助于企业今后的日常管理工作。 We often say that it is the eternal topic of the enterprise to manage the enterprise well, adapt the enterprise to the needs of the domestic and international market environment, and keep the enterprise in a state of sustained and benign development. Internal control of an enterprise is an important means of managing an enterprise. It is also one of the important measures for an enterprise to achieve its business objective, promote the effective operation of an enterprise’s business and maximize the overall value. Its literal understanding is a series of internal reflection of self-adjustment, self-restraint, self-evaluation and self-improvement of enterprises in order to better adapt to changes in the external environment. The overall operation of internal control includes two phases, namely the design and operation of internal control. At the same time, each process, supervision and feedback is an important and indispensable means. However, there are still many flaws in the overall control of internal control in actual work. I would like to talk about the reasons for the above problems and countermeasures in light of my actual working experience. I hope this will help the daily management of the enterprise in the future.