随着经济快速发展,企业之间的竞争越来越激烈,为了在竞争中取得优势各企业纷纷最开始重视内部管理控制的作用。提高企业内控管理水平,增强企业可持续发展力与竞争力成为热点。通过对现代企业治理机制的研究,阐述了企业治理与企业内部控制的含义,分析在现代企业治理机制下的内部控制制度实施现状,总结出由于存在企业内部环境不利于内部控制制度实施;企业缺乏风险防范意识;内部控制监督机制缺失等问题,影响内部控制制度发挥作用,并提出解决对策。 With the rapid economic development, the competition among enterprises is getting fiercer and fiercer. In order to gain the advantage in the competition, all enterprises have begun to attach importance to the role of internal management and control. To improve the level of internal control management and enhance the sustainable development of enterprises and competitiveness become a hot spot. Through the research of modern corporate governance mechanism, the author expounds the meaning of corporate governance and internal control, analyzes the status quo of the implementation of the internal control system under the modern corporate governance mechanism, concludes that due to the existence of internal environment is not conducive to the implementation of the internal control system; Risk awareness; lack of internal control oversight mechanisms and other issues, affecting the internal control system to play a role, and propose solutions.