内部控制是企业为维护资产完整、保证会计信息正确和财务活动合规合法、贯彻经营决策、实现经营目标、促进提高企业经济效益而在企业内部建立并实施的对各项经济活动进行系统监督检查和调整的制约机制,它是衡量现代企业管理成败的重要标志。COSO概述COSO是美国反虚假财务报告委 Internal control is the systematic supervision and inspection of various economic activities established and implemented within the enterprise by the enterprise for the purpose of safeguarding the completeness of the assets, ensuring the accounting information is correct and the financial activities are compliant and legal, implementing the business decision-making, realizing the business objectives and promoting the economic benefits of the enterprise. And adjustment of the restrictive mechanism, which is a measure of the success of modern business management an important symbol. COSO Overview COSO is the United States counterfeit financial reporting committee