企业内部控制,是指企业为了保证业务活动有效进行和资产安全与完整,防止、发现和纠正错误与舞弊,保证会计资料真实、合法、完整而制定和实施的政策、措施及程序。内部控制制度作为企业生产经营活动自我调节、自我约束的内在机制,在企业管理系统中具有举足轻重的作用。内部控制制度的建立、 Internal control refers to the policies, measures and procedures formulated and implemented by an enterprise in order to ensure the effective conduct of business activities and the safety and integrity of assets, prevent, detect and correct errors and fraud, and ensure that accounting information is true, lawful and complete. As the internal mechanism of self-regulation and self-restraint in the production and business activities of an enterprise, the internal control system plays an important role in the enterprise management system. The establishment of internal control system,