近年来,随着我国社会主义市场经济的不断发展,企业规模也逐渐扩大,经营方式则趋向于多样化。许多企业因内部失控而倒闭,内部控制制度的重要性也日益突出。而要在激烈的市场竞争中立于不败之地,必须建立严密完善的控制系统、严格科学的管理制度和有效畅通的运行机制,只有这样才能保证目标的实现。企业在市场经济不断发展的大潮中,也能面临激烈的竞争,只有建立了完善的内部控制制度,企 In recent years, with the continuous development of the socialist market economy in our country, the scale of enterprises has also gradually expanded and the mode of operation has tended to be diversified. Many companies have collapsed due to internal runaway and the importance of the internal control system has become increasingly prominent. To be invincible in the fierce market competition, it is necessary to establish a strict and perfect control system, a strict and scientific management system and an effective and smooth operation mechanism, so as to ensure the realization of the goal. Enterprises in the tide of the continuous development of market economy, but also can face fierce competition, only to establish a sound internal control system, enterprises