内部控制是企业为了保证其战略目标的实现而对企业战略制定和经营活动中存在的风险予以管理的相关制度安排。它是由董事会、管理层及全体员工共同参与的一项活动。 Internal control is the relevant institutional arrangement for the enterprise to manage the risks in the enterprise strategy formulation and business activities in order to ensure the realization of its strategic objectives. It is an activity that involves the board of directors, management and all employees.