浅议企业内部控制制度设计

Discuss the design of the interior control system in corporation

企业内部控制制度（以下简称“内控制度”）作为企业生产经营活动自我调节、自我约束的内在机制，在企业经营管理系统中具有举足轻重的作用，内控制度是企业生存的基础，也是企业发展的保障。内控制度的建立、健全及实施情况的好坏，是企业生产经营成败的关键。因此，企业应建立和完善内控制度并强化其实施。

The interior control system in corporation as self - control, self - restriction in the corporation management is very important. It is the base of the survival and the protection of the development. The condition of building, protection and execution is the key of success. So the corporation should build and perfect the interior control system and strengthen its execution.