一、绪言企业内控活动的主要目的是为了实现企业的正常合理运营,它是一个控制过程,是一个实现目的的手段,但绝不是目的本身;它是由企业的内部人员来具体实施的,对于企业目标的实现,内部控制能够提供一些合理的保证,它被用来实现一个或者多个彼此独立却又相互交互的目标,是一种对员工的生产安全、信息安全等多项内容的合理控制,控制人员需要企业高层赋予其一定的权力,以求为了使各项职能能够有效的发挥。近些年来,伴随着世界经济的发展以及企业管理方式方法的不断演进,企业内部控制也经历了一个较长时期的发展,并逐 I. INTRODUCTION The main purpose of internal control activities is to realize the normal and reasonable operation of an enterprise. It is a control process and a means to achieve its purpose, but it is by no means an end in itself. It is implemented by internal personnel of an enterprise, The realization of business goals, internal control can provide some reasonable assurance, which is used to achieve one or more independent but interact with each other goals, is a staff of production safety, information security and many other elements of reasonable control , Control personnel need senior management to give it certain powers in order to enable all functions to be effectively played. In recent years, with the development of the world economy and the continuous evolution of the methods of enterprise management, the internal control of enterprises has undergone a longer period of development and has been