In the system of market economy of a business management focus on enterprise competitive progress and development strategy, the realization of the control system are the core of corporate ownership and management type of separation, management rights and surveillance consistency, so restricted to establish a modern enterprise management mechanism of the internal control system is the realization enterprise strategic target measures and means, it is not only a simple financial management mode, is also a kind of corporate governance, the article discuss modern enterprise management of internal control requirements and internal control target, puts forward the system of internal control failure of performance and the solving methods.
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