企业对有关财产物资、货币资金、有价证券的收付,债权债务的发生和结算,资产的增减和费用的支付等经济业务,规定必须有两名或两名以上工作人员分工负责处理,以起到相互制约作用,这就是内部控制制度。建立企业内部控制制度,就是在企业内部的职责分工、责任制度、财务会计制度和 The economic business of the enterprises concerning the receipt and payment of property and materials, monetary funds and securities, the occurrence and settlement of credits and debts, the increase and decrease of assets and the payment of fees stipulates that two or more staff members shall be responsible for the division of labor, In order to play the role of mutual restraint, this is the internal control system. The establishment of an enterprise internal control system is the division of responsibilities within the enterprise, responsibility system, financial accounting system and