一、内部控制制度概论所谓内部控制制度是指企业为了保证业务活动的有序进行、确保资产的安全完整、实现经营管理目标等而制定和实施的一系列具有控制职能的方法、措施和程序。内部控制是一个企业内部的管理控制系统,它涵盖企 I. Introduction to Internal Control System The so-called internal control system refers to a series of methods, measures and procedures with control functions formulated and implemented by an enterprise in order to ensure the orderly conduct of business activities, ensure the safety and integrity of assets, and achieve management and management objectives. Internal control is an in-house management control system that covers enterprises