近年来,一些大型公司发展迅速,通过兼并和收购多家控股公司成为集团公司。但这些控股公司性质不尽相同,管理水平也参差不齐。如何对其进行有效的控制与管理,规避类似“四川红光”、“蓝天股份”、“琼民源”、“银广夏”等集团的会计造假案,成为集团公司内部管理的重点。而这些事件的发生在很大程度上与公司内部控制失效有关。所以完善集团公司内部控制,对降低运营风险,提升企业管理水平,具有积极作用。本文首先分析了目前我国集团公司内部控制建设存在的问 In recent years, some large companies have developed rapidly and become group companies through mergers and acquisitions of a number of holding companies. However, the nature of these holding companies is not the same, the management level is also uneven. How to effectively control and manage them and avoid the accounting fraud cases of such groups as “Sichuan Red”, “Blue Sky”, “Qiong Min Yuan” and “Yin Guang Xia”, etc. Group companies focus on internal management. The occurrence of these incidents is largely related to the failure of internal control of the company. Therefore, perfecting the internal control of the group company has a positive effect on reducing operational risk and improving enterprise management level. This article first analyzes the current problems in the internal control of the group company in our country