随着电子商务的迅猛发展,市场交易成本大幅降低,供应链这一新型企业经营模式正逐步兴起。供应链作为一种集合供应商、生产商、分销商和零售商等成员的特殊组织,通过相互合作实现供应链整体的“共赢”。但是,供应链同时也是一种基于契约关系的特殊组织,各节点企业作为不同的利益主体,不可避免的存在利益冲突。内部控制作为一种协调、控制手段,其有效实施能保证组织经济活动正常进行,促进组织目标的实现。本文从控制环境、风险评估、控制活动、信息和沟通、监督五方面对供应链 With the rapid development of e-commerce, transaction costs in the market have been greatly reduced. The new business model of supply chain is gradually emerging. Supply Chain As a special organization that brings together members such as suppliers, manufacturers, distributors and retailers, the supply chain is “win-win” through mutual cooperation. However, the supply chain is also a special organization based on the contractual relationship. Each node enterprise, as a different stakeholder, inevitably has a conflict of interest. Internal control as a kind of coordination and control means, its effective implementation can guarantee the normal economic activities of the organization, and promote the realization of organizational goals. This article from the control environment, risk assessment, control activities, information and communication, supervision of the supply chain