Thisarticleemphasisesmainlyontheelementsofenterprises'internalcontralsystem,analysingthecurrentsituationoftheinternalcontrolsysteminChineseenterprisesinsuchelementryframework,meanwhilefindingoutthesolutionstoimproveit.Thendeterminesourcountryenterpriseinternalcontrolsystemdevelopmentobjectivesandthefuturetrendofdevelopment.