良好的企业内部控制是现代企业在激烈竞争中生存与取胜的法宝。对此,本文首先通过对企业内部控制的内涵以及特征进行表述,使得企业充分认识内部控制的作用与实现机理。在此基础上,针对我国企业内部控制实践中存在的误区进行解读,并对如何完善企业内部控制提出了相关的意见和建议。 Good corporate internal control is a magic weapon for survival and victory of modern enterprises in the fierce competition. In this regard, this article first through the internal control of the enterprise content and characteristics of the presentation, making enterprises fully understand the role of internal control and implementation mechanism. On this basis, it analyzes the misunderstandings existing in the internal control practice of our country, and puts forward the relevant opinions and suggestions on how to improve the internal control of the enterprise.