近年来,全球经济一体化使得我国企业间的竞争越发激烈,随着经济体制改革的不断深入,内部控制和公司治理已经成为企业发展日益关注的问题。为了提升企业的竞争力,人们开始从内部控制和公司治理中寻求突破,二者成为促进企业科学化和规范化经营运作的必要手段。本文首先介绍了内部控制和公司治理的内涵和作用,接着阐述了二者之间的关系,最后着重分析了内部控制在完善我国企业公司治理机制中的作用,为提高企业的竞争力提供了思路。 In recent years, the global economic integration has made the competition between Chinese enterprises more and more fierce. With the continuous deepening of the economic system reform, internal control and corporate governance have become the issues of growing concern to enterprises. In order to enhance the competitiveness of enterprises, people began to seek breakthroughs in internal control and corporate governance, both of which became necessary measures to promote the operation of enterprises in a scientific and standardized manner. This paper first introduces the connotation and function of internal control and corporate governance, and then elaborates the relationship between the two. Finally, it emphatically analyzes the role of internal control in perfecting the corporate governance mechanism of our country and provides a way of thinking to improve the competitiveness of enterprises .