内部控制制度是社会经济发展到一定阶段的产物,是衡量现代企业管理的重要标志,人们对内部控制的理解和重视也在逐步增强。通过实践得出的结论是:得控则强、失控则弱、无控则乱。1.内部控制的含义内部控制是为实现经营管理目标、组织内部经营活动而建立的各 The internal control system is a product of the social and economic development to a certain stage and an important indicator of the modern enterprise management. People’s understanding and emphasis on internal control are also gradually increasing. The conclusion reached through practice is that the control is strong, the control is weak, and no control is chaos. 1. The meaning of internal control Internal control is to achieve the objectives of management, organization and internal business activities and the establishment of