从1948年诺伯特·维纳发表了著名的《控制论--关于在动物和机器中控制和通讯的科学》一书以来,控制论的思想和方法已经渗透到了几乎所有的自然科学和社会科学领域,并且随着社会的发展和进步,控制论在企业内部控制制度的制定和实施过程中发挥着越来越重要的作用,而内部控制制度是现阶段企业管理中不可或缺的组成部分,能够在一定程度上影响企业的生存和发展,所以本文就控制论和企业内部控制制度的内涵进行了阐述,分析了控制论和企业内部控制制度的关系,进一步基于控制论对企业的内控制度进行了设计和规划,以期能够使企业的内控制度实现价值的最大化,进而实现企业利润的最大化,促进企业更好更快的发展和进步。 Since Norbert Wiener published his famous book Cybernetics of Control and Communication in Animals and Machines in 1948, cybernetics has penetrated almost all of the sciences and societies With the development and progress of society, cybernetics plays an increasingly important role in the formulation and implementation of the internal control system, which is an indispensable part of the enterprise management at the present stage , To a certain extent, can affect the survival and development of enterprises. Therefore, this article elaborates the connotation of cybernetics and enterprise internal control system, analyzes the relationship between cybernetics and enterprise internal control system, and further based on cybernetics to enterprise internal control system Carried out the design and planning, with a view to enable enterprises to maximize the value of the internal control system, thus realizing the maximization of corporate profits and promote better and faster development of enterprises and progress.