经济全球化的今天,企业面临着越来越激烈的市场竞争,要想长久立于不败之地,必须炼好内功。企业内部控制是企业生产经营内部运作管理的系列活动,就好比一个人身体内各个器官组织之间的协调运转,就好比城市的公路系统。一套完善并运行良好的内部控制制度,在企业管理系统中具有举足轻重的作用。本文着重阐述了当前新经济形势下我国大多企业在内部控制方面面临的主要挑战及应对措施。 Today’s economic globalization, enterprises are facing more and more intense market competition, in order to remain invincible, we must rectify the internal strength. The internal control of an enterprise is a series of activities in the internal operation and management of an enterprise’s production and operation. It is like the coordination and operation among various organs and organs within a person’s body, just like the urban road system. A well-established and well-functioning internal control system plays an important role in the business management system. This article emphatically expounds the main challenges and countermeasures that most enterprises in our country face in the aspect of internal control in the current new economic situation.