随着中国加入世贸组织以来,市场竞争越来越激烈,企业要想提高经济效益,必须建立和完善其内部控制制度,加强资产的全过程管理,从而促进企业管理水平的提升。本文论述了内部控制在企业管理中的重要性,同时提出了怎样基于内部控制制度构建资产的全过程管理模式。 With China’s accession to the WTO, market competition is becoming more and more fierce. To improve economic efficiency, enterprises must establish and improve their internal control systems and strengthen the entire process of asset management so as to promote their management level. This article discusses the importance of internal control in the management of enterprises and puts forward the whole process management mode of how to build assets based on the internal control system.