摘 要:在当前竞争日益激烈的市场环境中，企业面临的各种风险呈现出复杂性和多样性的特点。作为企业管理的一种重要手段，内部控制在控制和防范企业的经营风险和财务风险过程中起着重要的作用，是保证企业正常经营活动以及实现可持续发展的重要力量，内部控制的建立健全成为企业生产经营成败的关键。
本文根据我国企业内部控制管理的有关理论，对现代企业内部控制存在的问题及对策进行研究。本文先论述内部控制的概述、W公司内部控制基本现状，再对其内部控制过程中出现的问题分析研究，最后提出了关于改进企业内部控制的方法以及改进过程中需要注意的问题和建议。通过制定一系列有关企业内部控制管理的制度，防止因内部控制管理出现混乱从而给企业带来的损失，为企业创造最大的经济利益。
关键字：内部控制 企业内控制度 改进措施
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
