随着改革开放的深入发展,对于政府、事业单位或企业,完善的内部控制制度都是事业顺利发展的基本保证。企业内部控制制度的建设问题引起了社会各界的广泛关注。那么,如何建立和完善呢?首先,在建立和完善企业内部控制制度过程中应注意的问题从实践上看,企业内部控制制度的作用主要表现为两个方面,对内有助于企业经营方针和目标的实现及资产的安全完整,有利于业务处理效率和企业内部管理水平的提高;对外有助于国家政策、法律、法规的贯彻执行,有利于社会经济秩序的健康运行和整个国家管理水平的提高。因此,在制定企业内部 With the in-depth development of reform and opening up, for the government, institutions or enterprises, a sound internal control system is the basic guarantee for the smooth development of the business. The issue of the internal control system of enterprises has caused widespread concern from all walks of life. Then, how to establish and improve it? First of all, in the process of establishing and improving the internal control system of the enterprise, from the perspective of practice, the role of the internal control system of the enterprise is mainly manifested in two aspects. The realization of goals and objectives and the integrity of assets are conducive to the efficiency of business processes and the improvement of the internal management of enterprises; externally, it contributes to the implementation of national policies, laws and regulations, and is conducive to the healthy operation of social and economic order and the management level of the entire country. The improvement. Therefore, in the development of the company’s internal