随着国民经济的不断发展,企业集团规模日益壮大,企业集团下的子分公司的内部控制对其经营管理至关重要。本文以企业集团的子分公司内部控制为研究主题,分析了子分公司内部控制的特点以及日常内部控制管理中存在的问题,并提出了相应的对策。 With the continuous development of the national economy and the growing scale of enterprise groups, the internal control of the sub-branches under the enterprise group is crucial to its operation and management. Based on the internal control of sub-branch of enterprise group, this paper analyzes the characteristics of sub-branch’s internal control and the problems in daily internal control management, and puts forward corresponding countermeasures.