摘  要:在企业会计中内部控制拥有一个相当重要的地位，合理有效的内部控制是企业生产经营活动的有力保证，而落后的内部控制将成为企业进步的障碍。我们可以看出，企业要在激烈的市场竞争中立于不败之地，完善的内部控制是必要条件之一。在现在激烈的市场竞争环境下，许多大型公司的内部控制问题非常突出，进而影响了这些企业的经济效益，阻碍了企业的发展，甚至使企业落得被收购的结局。因此做好企业内部控制管理具有重要的意义，是企业实现可持续发展的有效途径。

　　本文通过对内部控制理论的介绍，分别对构成沃尔玛集团内部控制的五大要素方面的现状进行了详细的剖析，指出了其存在的问题，并结合沃尔玛集团内部控制的特点提出了解决的措施。

关键词：内部控制 沃尔玛 零售业

ABSTRACT: Internal control has a very important position in the enterprise accounting, the reasonable and effective internal control is a powerful guarantee for enterprise production and business operation activities, and poor internal control will become an obstacle to the enterprise progress. we can see that if enterprises want to win in the fierce market competition, perfect the internal control is one of the necessary conditions. Now in the fierce market competition environment, many large company's internal control problem is very outstanding, thus affecting the economic benefits of the enterprise , hindered the development of enterprises, and even make the enterprise end of being acquired. Therefore do a good enterprise internal control management has the vital significance, is effective way to realize the sustainable development of enterprises.

      This article through introduction of the internal control theory to analysis present situation of Wal-mart’s internal control five elements. points out its existing problems, and combining the characteristics of the Wal-mart group internal control to put forward the measures . 

Keyword: Internal Control ；Wal-mart ；Retail