内部控制制度对于企业来说就相当于一个健康机制。内强而外大,企业要做大做强,自身必须拥有严谨、完善的内部控制制度,否则一旦企业规模做大以后,便会发现管理跟不上了。如何加强企业内部控制,发挥内部控制的作用,使之为企业的健康发展做好保障,是财务管理必须要研究的课题。1、采购环节的内部控制制度 Internal control system for the enterprise is equivalent to a health mechanism. Strong and large inside, companies should become bigger and stronger, itself must have a rigorous and sound internal control system, or once the business scale bigger, they will find that management can not keep up. How to strengthen the internal control of the enterprise and give play to the role of internal control so that it can guarantee the healthy development of the enterprise is the subject that must be studied in the financial management. 1, Procurement of internal control system