摘  要:隨著經濟全球化進程加速，市場競爭日趨激烈，政府主管部門越來越重視內部控制問題。一個企業對外具有競爭力的基礎是建立在內部協調的基礎上的，企業是否具有完善的內部控制制度，直接關系到企業是否能在激烈的市場競爭中生存與發展。企業內部控制是現代企業管理最基本、最關鍵、最重要的一種管理方式，內部控制是否完善，將直接關系到企業的興衰成敗。2008年6月28日，財政部頒布了《企業內部控制基本規范》，要求上市公司自2009年7月1日起遵照執行，該規范的頒布體現了我國政府對企業內部控制規范的不斷重視與完善。內部控制是企業管理中最基本的工作，它在企業中發揮著越來越重要的作用。完善內部控制是一個長期、復雜的系統性工程，需要企業不斷健全內部控制體系，不斷完善財務內部控制制度，借鑒有關國家和地區企業內部控制的先進經驗和作法，進一步健全完善企業內部控制。本文闡述了內部控制的基本理論，其中包括內部控制的定義、類別、作用、基本內容和方法。主要以某企業為例，對某企業情況進行簡介，了解該企業內部控制現狀及存在問題，對該企業的內部控制問題提出對策及完善的建議。

關鍵詞：內部控制  現狀  問題  對策

ABSTRACT:With the acceleration of economic globalization, the increasingly fierce market competition, the government departments pay more attention to the problems of internal control. Basic foreign an enterprise has competitive power is based on the internal coordination, whether the enterprise has a perfect internal control system, directly related to whether the enterprise in the fierce competition in the market survival and development. Internal control is a management mode of modern enterprise management is the most basic, most important, the most important, the adequacy of internal control, will be directly related to the success or failure of the enterprise. In June 28, 2008, the Ministry of Finance issued the "basic norms of internal control", ask the listing Corporation since July 1, 2009 to comply with the standards promulgated, reflects the Chinese government for the enterprise internal control standard pay more attention and improvement. The internal control is the most basic work in enterprise management; it plays a more and more important role in the enterprise. To improve the internal control is a long-term, complex systematic project, the need for enterprises to improve the internal control system, and constantly improve the internal financial control system, learn the advanced experience and practice of internal control of the countries and regions, and further perfect the internal control in enterprises. This paper expounds the basic theory of internal control, including internal control definition, category, function, basic contents and methods. Mainly an enterprise as an example, makes a brief introduction of some enterprises, to understand the present situation of internal control of the enterprise and the existing problems, puts forward some countermeasures and suggestions on the internal control of the enterprise.

Keywords: internal controls；current situation；difficulty；countermeasures