在现代社会中,内部控制在现代企业管理中有着非常重要的位置,因为它是随着经济的发展而出现的一种能提高企业效率的手段。可是,由于社会制度的变化,经济的高速发展,企业自身的发展规划等方面的发展因素,给企业内部控制造成了不同问题。基于以上背景,本文从内部控制问题出发,立足当前形势,对内部控制问题进行探讨,并提出相应对策。 In modern society, internal control plays a very important role in the modern enterprise management because it is a means of improving the efficiency of enterprises as the economy develops. However, due to the changes of the social system, the rapid economic development, the development of enterprises themselves and other aspects of development factors, causing different problems to the internal control of the enterprise. Based on the above background, this article from the internal control issues, based on the current situation, the issue of internal control to explore and propose appropriate countermeasures.