摘要：在日渐竞争的市场环境中，企业将面临更复杂、更多样的风险。内部控制是企业管理的一种重要手段，其在已成为企业日常运作的一个重要环节，在控制和防范企业经营风险和财务风险过程中有着重要的作用，有效的内部控制可以保证企业经营活动的正常运作，从而实现企业的可持续发展。随着我国国民经济的持续增长，企业所面临的风险也不断提高，建立健全企业内部控制制度是十分重要且迫在眉睫的事情。企业有效地实行内部控制对于企业的未来发展十分关键，有效地内部控制保证企业会计信息的真实性和完整性，从而保证企业资产和财产的安全，促使企业经济效益的有序增长，为企业的未来发展打下扎实有力的基础。

关键词：内部控制 构成 研究 

Abastract: In an increasingly competitive market environment, enterprises will face more complex, more diverse risks. Internal control is an important means of enterprise management, which has become an important part of daily business operations, plays an important role in the control and prevention of business risk and financial risk process, effective internal controls to ensure that business activities can normal operation, in order to achieve sustainable development of enterprises. With the continued growth of China's national economy, the risks faced by enterprises is also rising, establish a sound internal control system is a very important and urgent matter. Enterprises to effectively implement internal controls for the future development of enterprises is critical to effectively ensure the authenticity and integrity of internal control of accounting information, thus ensuring the safety of corporate assets and property, to promote the orderly growth of economic efficiency of enterprises, as enterprises future development and lay a solid and strong foundation.

Key words: internal control  make up  research