内部控制是否有效主要取决于内部控制的设计与执行,而内部控制的设计与执行又与哪些因素具有直接关联性是目前我国企业开展良好的内控工作亟待解决的问题。为此,本文选取我国企业作为研究对象,通过深入分析内部控制有效性及其影响因素,继而提出具体的优化策略以为企业提升管理水平提供借鉴参考。 Whether the internal control is effective mainly depends on the design and implementation of internal control. Which factors are directly related to the design and implementation of internal control is the problem to be solved urgently by our country’s enterprises to carry out good internal control. Therefore, this paper chooses the Chinese enterprises as the research object, and through in-depth analysis of the effectiveness of internal control and its influencing factors, then put forward specific optimization strategies to provide reference for enterprises to improve their management level.