内部控制制度是社会经济发展到一定阶段的产物,是现代企业管理的重要手段。我们知道,有关企业经营的失败、会计信息失真、违法经营等情况在很大程度上都可以归结为企业内部控制制度的缺失或失效,诸如我国巨人集团的倒塌。郑州亚细亚的衰败,震惊中外的琼民 The internal control system is a product of the social and economic development to a certain stage and an important means of modern enterprise management. We know that the failure of business operations, distortion of accounting information, and illegal business operations can all be attributed to a large extent to the absence or failure of the internal control system of enterprises, such as the collapse of our giant group. The decline of Zhengzhou, Asia, shocked both Chinese and foreign Qiong people