完善的公司治理机制能够鼓励经营者积极地参与到公司的日常经营活动中去,而且还可以有效地监督违法违规行为。内部控制的执行包括管理当局及管理层在内的全体员工,组织中的每一个人都对内部控制负有责任并受到内部控制的影响。本文主要进行加强公司治理提高集团企业内部控制研究。 A sound corporate governance mechanism can encourage managers to actively participate in the company’s daily business activities, but also can effectively supervise the illegal behavior. The implementation of internal control includes all employees, including management and management. Everyone in the organization is responsible for internal control and subject to internal control. This article mainly carries on the research of strengthening the corporate governance and improving the internal control of the group enterprise.