内部控制是指在一个单位内部,为了保证业务活动的有效进行,保护资产的安全和完整,防止、发现、纠正错误和舞弊,保证会计资料的真实完整而制定和实施的政策与程序。由此定义不难看出,内部控制是一个单位所设计并实施的程序(包括必要的制度和措施),旨在为实现该单位的某种目标而提供合理保障。内部控制将从三个方面提供合理保障,并有利于该单位某种目标的实现:第一,可使经营过程有效率地进行并预防资源的损失;第二,提高对外提供财务报告的可靠性;第三,使相关法律法规得以遵循。如何建立有效的内部控制制度呢?我们认为要做到以下几点: 一、深化产权制度改革,建立现代企业制度我国企业经营失败的很多问题都与内部控制的薄弱有着密切联系,企业经营失败、会计 Internal control refers to the policies and procedures established and implemented within a unit to ensure the effective operation of business activities, protect the safety and integrity of assets, prevent, detect, correct mistakes and fraud, and ensure the integrity of accounting information. It is not difficult to see from this definition that internal control is a program (including the necessary systems and measures) designed and implemented by an entity to provide reasonable protection for certain objectives of the entity. The internal control will provide reasonable assurance in three aspects and be conducive to the achievement of certain goals of the unit: firstly, to enable the business process to be conducted efficiently and prevent the loss of resources; secondly, to enhance the reliability of the financial reports provided to the public ; Third, to make the relevant laws and regulations be followed. How to establish an effective internal control system? We think we should do the following: First, deepen the reform of property rights and establish a modern enterprise system Many of the problems of business failures in our country are closely linked to the weakness of internal control, accounting