内部控制制度是内部控制理论、原则、方法、内容的文件的反映,其设计已成为当前学术界和实务界研究的热点。成功的企业由于内部控制的有效实施而得以扩张,而内部控制失败必将使企业蒙受重大损失,甚至破产。内部控制的失效不仅仅与内部控制信息披露缺乏以及内部控制评价存在问题 The internal control system is a reflection of the internal control theory, principles, methods and contents of the documents. The design of the internal control system has become a hot spot in academic and practical circles. Successful enterprises have been expanded due to the effective implementation of internal control. Failure of internal control will surely cause huge losses to the enterprises and may even go bankrupt. The failure of internal control is not only related to the lack of internal control information disclosure and the problems of internal control evaluation