企业内部控制是企业经营管理活动的重要环节,是企业获得经济效益的重要保障。本文对企业内部控制进行了简述,提出了从人本视角下出发为企业构建内部控制体系的新思路和对策。 Enterprise internal control is an important part of business management activities, an important guarantee for enterprises to obtain economic benefits. This article gives a brief description of the internal control of the enterprise and puts forward some new ideas and countermeasures to establish the internal control system for the enterprise from the perspective of humanism.