一企业内部控制制度内部控制是社会经济发展到一定阶段的产物,其内容是随着企业对内强化管理,对外满足社会需要而不断丰富和发展的,其形成和发展到完善经历了内部牵制的采用、制约机制的建立、控制体制的形成三个阶段。内部控制的职能不仅包括企业管理者用来授权和指挥进行购货、销售、生产等经营活动和各种方式方法,也包括核算、审核、分析各种信息资料及报告的程序与步骤,内部控制的目标。最根本的是保护企业财产,检查有关数据的正确性和可靠性,提高经济效益, Internal control of an enterprise's internal control system is a product of a certain stage of socio-economic development. Its content is continuously enriched and developed as the enterprises strengthen their management internally and meet the needs of society externally. Their formation and development have undergone internal control Adoption, the establishment of control mechanism, the formation of control system in three stages. The functions of internal control include not only the business activities and ways and means of empowerment and command of purchase, sale and production of enterprise managers, but also the procedures and procedures for accounting, auditing and analyzing various information materials and reports, internal control The goal. The most fundamental thing is to protect the enterprise property, check the correctness and reliability of the data, improve economic efficiency,