本文的研究方法主要是文献研究法、调查研究法和案例研究法。通过研究，得出
以下结论：⑴公司的企业文化缺乏对制度的尊重，内部控制的建设需要从上而下，公
司高管层要以身作则，建立良好的“制度环境”，才可能推动内部控制的有效发挥。⑵
加强内部监督和问责制度可提升内部控制的有效性，但涉及高管层时，内部监督难以
发挥作用。⑶由于资源的局限性，内部控制不应贪大求全，应重视风险的评估工作，
针对识别出的重大风险，建立关键控制以防范重大风险的出现给公司造成重大损失。
⑷控制活动中，公司需特别关注三个业务领域：①经营业务的承揽；②工程项目的管
理；③经济考核的奖惩兑现。⑸信息的及时收集和整合，对内部控制的有效运行是不
可或缺的，ERP 系统可适时引入公司。⑹在建立了一套设计有效的内部控制制度后，
执行力的建设好坏就关系到内部控制运行是否有效了，好的制度能否落地，靠的就是
执行力，有时在执行过程中，我们还会对原有制度进行优化，如何改善执行力有 3
点需注意：①深入理解内部控制的内涵，是内部控制执行的思想基础；②编制一套简
洁、易于理解的内部控制体系文件，是内部控制执行的制度基础；③严格监督内部控
制的关键过程并落实责任，是保障执行力的根本举措。
关键词：内部控制 有效性 执行力 改进
III
Abstract
Thinking of internal control was born before 3600 BC Mesopotamia culture period,
but it was not until 1992 American issued internal control - integrated framework
(COSO report), internal control is mature and systematic, and got the world widely
recognized. In 2002, a major financial fraud from USA listing Corporation since 2000
appear constantly, led to the Sarbanes act issued, prompting the world the importance of
internal controls and input. China conforms to the trend of the times, but also the timely
introduction of the construction of internal control system requirements, but from the
practice result, the effect is not ideal. The purpose of this article is to my work unit as the
research object, based on the internal control related knowledge of internal control present
situation, the unit of analysis, put forward the implementation methods and measures for
control of the five elements of internal, try to make the internal control in this unit can
really play a role in a constructive, preventive, make the enterprise to steady and healthy
development in the economic society increasingly uncertainty.
This research method is mainly literature research method, survey research method
and case study method. Through the research, draws the following conclusion:⑴the
company's corporate culture lack of institutional respect, control of construction internal
needs from the top down, the executives of the company to make oneself an example,
establish a good system environment, it may promote the effective use of internal control.
⑵strengthen internal supervision and accountability system can enhance the effectiveness
of internal control, but relates to senior management, internal supervision is difficult to
play a role.⑶because of the limitation of the resources, the internal control should not
Tandaqiuquan, should pay attention to the risk assessment, the major risks identified,
establishment of critical control to prevent significant risks to the company caused
significant loss.⑷control activities three business areas, companies need to pay particular
attention to:①the contract business;②the project management;③the economic evaluation
of cash rewards and punishments.⑸timely information collection and integration, is
indispensable to the effective operation of internal control, the ERP system can be timely
introduction of the company.⑹in a set of effective design the internal control system,
execution of the construction quality is related to the internal control is effective, good
system can fall to the ground, is to rely on Lines of force, sometimes in the implementation
process, the original system was optimized and we will, how to improve the execution of 3
IV
points to note:①the deep understanding of the connotation of internal control, is the
ideological basis of the implementation of internal control;②the preparation of a set of
concise, easy to understand the internal control system document, is the foundation of the
system of internal control implementation strict supervision;③the key process of internal
control and to implement the responsibility, is the fundamental guarantee measures of
execution.
Keywords: Internal Control，Effectiveness，Execution，Mend
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