摘要:近年來，內部控制這一理念逐漸滲透到企業管理的各個領域，成為現代企業管理的重要組成部分。但是會計造假、經濟犯罪、會計信息嚴重失真讓一個個龐大的商業帝國從人們的視線中消失，如中國三鹿集團毒奶粉事件、三九集團的財務危機、華源集團的信用危機、中航油巨虧事件，破壞了社會經濟的發展。如何加強內部控制，提高公司內部管理水平，促進社會經濟平穩有序發展己成為當務之急。

　　　圍繞這個研究主題，本文首先闡述了內部控制的研究背景，并對內部控制的相關理論，包括內部控制的內涵、發展演進、原則要素以及重要性進行了分析；在此基礎上，對江蘇上上電纜集團有限公司內部控制的現狀及存在的問題進行了描述和分析，指出其在內部管理控制的環境薄弱，管理者內部控制意識不強、內部控制體系不完整，缺乏風險意識和風險評估機制，提出優化企業內部控制環境的建議，然而，一個有效的內控制度必需要根據實際情況出發，因地制宜，才能將這些問題在初期就得以妥善解決。　

關鍵詞  內部控制；優化措施；上上電纜集團

Abstract:In recent years, the concept of internal control gradually penetrated into every field of enterprise management, becoming an indispensable part of modern enterprise management. But false accounting, economic crime, serious distortion of accounting information make some vast business empire vanish from the eyesight of people, such as Sanlu poison milk powder events, financial crisis of 999 Group, Huayuan Group's credit crisis, China Aviation Oil losses events, which are destroyed under the accounting scandal, not only destroy the social and economic development, also take the accounting profession to shame. How to strengthen the internal control, improve internal management level, promote steady and orderly development of social economy and maintain the accounting professional credibility has become the urgent issue.

　　　This work firstly elaborates the research background of internal control and its related theory, including the connotation of the internal control evolution, development, principles, elements and importance; On this basis, taking Shangshang Cable Group co, LTD for an example, internal control present situation and existing problems are described and analyzed, and points out its weak internal control environment with internal control management consciousness, incomplete internal system, lack of risk awareness and risk assessment mechanism. And then the environment of internal control recommendations is optimized, however, an effective internal control system must be based on the actual situation and applied it to solve these problems in early phase as soon as possible.

Keywords  Internal Control  Optimization Measures  Shangshang Cable Group