内部控制制度是体现企业内部各部门之间以及部门内部各有关人员之间相互联系、相互制约关系的一种制度。实行内部控制制度可以促进企、事业单位各部门的工作紧密衔接,既相互协调又相互牵制,从而保证各项经济活动的正常进行。当前,有相当一部分企业经营管理混乱,经济组织不够完善和严密,不仅使这些企业在经济上受到一定损失,而且也影响经济改革的顺利进行。从近年来税收、财务大检查揭露出来的问题来看,大凡经济上的违法行为都涉及到钱和物的收支活动,而涉及钱和物的犯 The internal control system is a system that reflects the interrelationship and mutual restraint among the various departments within the enterprise and among the relevant personnel within the department. The implementation of the internal control system can promote the close coherence of the work of various departments and units in the enterprises and institutions, which can not only coordinate with each other but also contain each other to ensure the normal operation of various economic activities. At present, quite a few enterprises are in chaos in their operation and management and their economic organizations are not perfect and tight. Not only these enterprises have suffered some economic losses, but also affected the smooth progress of economic reforms. In light of the problems exposed in the taxation and financial inspection in recent years, most of the economic violations involve the revenue and expenditure of money and goods, and the crimes involving money and goods