建立内部控制制度对于真正建立现代企业制度,保护企业生产经营的顺利运行和财产的安全完整,保证会计信息资料的真实可靠,保证国家财经方针、制度和政策的有效贯彻执行,提高经营管理效率具有重要意义。本文从建立健全内部控制制度的必要性、应考虑的因素和采取的措施三个方面进行了分析探讨。 The establishment of an internal control system for the real establishment of a modern enterprise system to protect the smooth operation of production and operation of enterprises and property safety and integrity to ensure the authenticity of accounting information to ensure the effective implementation of national financial policies and systems and policies to improve the efficiency of management has Significance. This article analyzes and discusses the necessity of establishing and perfecting the internal control system, the factors to be considered and the measures to be taken.