内部控制内容极为丰富,它涉及到企业经营管理的各个方面和环节。内部控制是由企业管理人员在经营管理实践中创造,并经理论总结而逐步完善的自我监督和自行调整体系。内部控制不仅仅涉及会计,它贯穿于整个企业的生产经营管理全过程,企业应当针对采购、生产经营、财务管理、人力 Internal control is extremely rich in content, it involves all aspects and aspects of business management. Internal control is a system of self-monitoring and self-regulation gradually created by the managers of enterprises in the management practice and gradually summed up by the theory. Internal control is not only related to accounting, which runs through the entire process of production and operation management of the enterprise. Enterprises should focus on procurement, production and management, financial management, manpower