为了保证企业战略的贯彻实施,企业需要建立有效内部控制制度。但我国内部控制制度的建设具有明显的局限性,包括成本制约、人为失误、人员滥用职权和时效性限制。这些局限性严重制约了企业内部控制制度作用的发挥。为避免这些局限性,企业应该建立良好的法人治理结构、企业内控文化并加强沟通。 In order to ensure the implementation of corporate strategy, enterprises need to establish an effective internal control system. However, the construction of our internal control system has obvious limitations, including cost control, human error, personnel abuse of power and timeliness restrictions. These limitations have seriously hindered the development of the internal control system. To avoid these limitations, enterprises should establish a good corporate governance structure, corporate culture and enhance internal control communication.