企业内控,是指管理层和全体员工,识别各层次、领域、环节对企业自身有损害的行为,采取措施进行防范和控制,从而更好地实现企业基本目标的一系列活动。按照国家监管部门和资本市场的要求,大部分上市企业已建立了现代企业内部控制体系并贯彻实施。部分非上市公司出于提升内部管理水平的目的,也根据自身的特点建立起内控体系。财政部《企业内部控制配套指 Corporate internal control refers to a series of activities that the management and all employees identify the behaviors that are harmed by enterprises at all levels, fields and links and take measures to prevent and control them so as to better realize their basic objectives. In accordance with the requirements of the state regulatory authorities and capital markets, most listed companies have established a modern enterprise internal control system and implemented it. Some non-listed companies for the purpose of improving the internal management level, but also according to their own characteristics to establish internal control system. Ministry of Finance "Supporting means of internal control means