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Internal control system is the footstone of healthy and orderly development of enterprise. As an advanced internal management method, it has been widely adopted. It plays a bigger role in the modern economy.Its perfection and execution determine the wax and wane of an enterprise. This text summerizing relevant books and articles discusses the development, the problems and the perfection of internal control system.

Internal control system is the enterprise healthy, orderly development of the foundation, as a kind of advanced internal management methods have been widely adopted by businesses, in Xian Dai Jingjishenghuo a Yuelai Yue Zhong Yao in the Zuo Yong Fa Hui. Internal Control System and the implementation of good or bad or not directly related to the business success or failure, life and death. This article related to work on the article's review, the internal control system of modern enterprise development, problems and improvement.

The internal control system is the cornerstone of the healthy and orderly development, as a kind of advanced enterprise internal management method has been widely used in modern economic life, plays a more and more important role. The internal control system of enterprise and the implementation of the perfect or not, relates directly to enterprise's prosperity and decline success or failure, life and death. This paper will to work, the article summarized, showing the modern enterprise internal control system, the problems of development and perfection.