一、前言工业企业一直以来都是推动我国国民经济持续、快速、健康发展的重要力量,工业企业内部控制问题也长期备受关注。加强企业内部控制制度建设是我国经济发展的客观要求,关系到社会整体秩序和公众利益,我国政府应切实发挥制度推动作用,尽快建立起强有力的控制制度体系,为工业企业的规范化管理做出积极努力。二、企业内部控制的定义内部控制的概念最早在西方国家提出,兴起于20世纪的40年代中期。内部控制是在企业内部牵制基础上,由管理人员在管理实践中创造的体系,它是由审计人员理论总结而逐步形成和完善的。企业采取一系列强有力的控制程序和措施,并及 I. Introduction Industrial enterprises have always been an important force in promoting the sustained, rapid and healthy development of our national economy. The issue of internal control over industrial enterprises has also long been a subject of great concern. To strengthen the construction of internal control system is an objective requirement of our country’s economic development and relates to the overall social order and public interests. Our government should give full play to the role played by the system and establish a strong control system as soon as possible so as to make the standardized management of industrial enterprises Actively work hard. Second, the definition of internal control The concept of internal control was first proposed in Western countries, the rise of the 20th century, the mid-40s. Internal control is a system created by management personnel in management practice based on the internal control of the enterprise. It is gradually formed and perfected by the theoretical summary of auditors. Enterprises take a series of strong control procedures and measures, and