摘  要:在當前競爭日益激烈的市場環境中，企業面臨的各種風險呈現出復雜性和多樣性的特點。作為企業管理的一種重要手段，內部控制在控制和防范企業的經營風險和財務風險過程中起著重要的作用，是保證企業正常經營活動以及實現可持續發展的重要力量，內部控制的建立健全成為企業生產經營成敗的關鍵。

　　　本文根據我國企業內部控制管理的有關理論，對現代企業內部控制存在的問題及對策進行研究。本文先論述內部控制的概述、W公司內部控制基本現狀，再對其內部控制過程中出現的問題分析研究，最后提出了關于改進企業內部控制的方法以及改進過程中需要注意的問題和建議。通過制定一系列有關企業內部控制管理的制度，防止因內部控制管理出現混亂從而給企業帶來的損失，為企業創造最大的經濟利益。

關鍵字：內部控制  企業內控制度  改進措施 

ABSTRACT:In the current increasingly competitive market environment, enterprises face various risks show the characteristics of the complexity and diversity. As an important means of enterprise management, internal control in the control and guard against the management risk and financial risk of the enterprise plays an important role in the process, is the guarantee enterprise normal business activities and realizing the sustainable development important strength, improve the establishment of the internal control as enterprise production and business operation. Is the key to success .

　　　In this paper, based on the related theory of our country enterprise internal control management, the modern enterprise internal control problems and countermeasures for research. This paper first an overview of the internal control, W company internal control basic present situation, and in the process of its internal control problems in the analysis and research, finally put forward about the improvement of enterprise internal control method, and need to be aware of the problems in the process of improvement and Suggestions. By  making a series of related enterprise internal control management system, to prevent the occurrence of chaos because of the internal control management which brings to the enterprise's losses, to create the biggest economic benefits for enterprises.

Keywords Internal Control；Internal control system；Improvements