内部控制是现代企业生产运营管理的重要组成部分,是实现企业生产经营目标的关键节点。但是,在现行的市场经济条件下,企业的内部控制制度还不够完善,各个企业内部均存在不同程度的控制制度设计缺陷、企业各阶层人员的内部控制意识薄弱、企业内部控制运行机制缺失等。因此从企业内部控制的关键节点上加强并完善企业内部生产经营管理方式已势在必行。 Internal control is an important part of modern enterprise production and operation management, and it is a key node to achieve the company’s production and operation goals. However, under the current market economy, the internal control system of the enterprise is still not perfect. There are various levels of control system design defects within each enterprise, weak awareness of internal control of all levels of the company’s personnel, and lack of internal control operating mechanisms. Therefore, it is imperative to strengthen and improve the internal production and management methods of enterprises from the key nodes of internal control.