随着全球经济一体化的发展和世界经济环境的变化,特别是我国加入WTO之后,我国企业面临着越来越大的竞争压力和挑战。信息化时代现代企业制度的核心是公司治理和内部控制。本文主要思想是要从我国企业实际情况及具体企业环境出发,针对企业在内部控制方面存在的问题,证实内部控制所具 With the development of global economic integration and changes in the world economic environment, especially after China’s accession to the WTO, Chinese enterprises are facing increasing pressure and challenges of competition. The core of the modern enterprise system in the information age is corporate governance and internal control. The main idea of ​​this article is to proceed from the actual situation of enterprises in our country and the specific business environment, and to address the problems existing in the internal control of enterprises, and to verify that the internal control