Abstract: The perfection and improvement of an enterprise’s internal control system play a greatly important role for strengthening the internal structure in governance, plugging up the loopholes in internal management, improving its competitiveness of a private enterprise and so on. From research on the basic norms of our private enterprise’s internal control, the article carries out a survey on present situation of private enterprise’s internal control. Then by analyzing the existing problems, it puts forward some policies to improve the internal control of private enterprises.

Key words: private enterprise, internal control system, problems, countermeasures