一、上市公司企业内部控制管理的内涵企业内部控制是指系统的对一系列对企业内部具有控制作用的措施、方法、程序进行规范化,使之成为一个严密而又完整的体系。企业内部控制一般可分为会计控制和管理控制。会计控制的主要目的是:保护企业财产物资的安全、保证企业会计信息的真实和完整并确保企业财务活动的合法进行。管理控制的主要目的是:保 I. The Connotation of Internal Control Management of Listed Companies The internal control of enterprises refers to the system of standardizing a series of measures, methods and procedures that have a controlling effect on the enterprise so that it becomes a tight and complete system. Enterprise internal control can be divided into accounting control and management control. The main purpose of accounting control is to protect the safety of enterprise property and materials, ensure the authenticity and integrity of accounting information of enterprises and ensure the legal conduct of financial activities of enterprises. The main purpose of management control is: Paul