随着我国经济的不断进步,私营企业也随之发展壮大,在成为了我国企业的重要组成部分。在现今的经济体系中,私营企业想要科学、系统的管理,进而规模化发展,就必须建立企业内部控制制度,加强企业的内部管理。然而内部控制管理在我国私营企业的广泛运用,与之相违背的管理层观念、环境、监督、管理等多方面所产生的问题显露出来。本文笔者根据现今我国私营企业内部控制系统的发展情况,分析总结了其存在的问题及其成因,并结合实际情况提出了相关的建议。 As China’s economy continues to progress, the private sector has also grown and become an important part of the Chinese enterprises. In today’s economic system, if private-owned enterprises want to manage scientifically and systematically and further their economies of scale, they must establish an internal control system and strengthen their internal management. However, the problems arising from the widespread use of internal control management in our country’s private-owned enterprises and the contradictions of management concepts, environment, supervision and management are revealed. Based on the development of the internal control system of private enterprises in our country, this paper analyzes and summarizes the existing problems and their causes, and puts forward some suggestions based on the actual situation.