企业的内部控制制度是企业管理现代化的必然产物,加强内部控制制度建设是建立现代企业制度的内在要求。有效的内部控制不仅能使企业的资源合理配置,提高劳动生产率,而且更能防范和发现企业内部和外部的欺诈行为。企业内部会计控制是企业内部控制的核心,包括保护资产安全、保证 The internal control system of an enterprise is an inevitable result of the modernization of enterprise management. Strengthening the construction of an internal control system is an inherent requirement of establishing a modern enterprise system. Effective internal control can not only make the resources of enterprises reasonable allocation, improve labor productivity, but also prevent and detect fraud inside and outside the enterprise. Internal accounting control of enterprises is the core of internal control of enterprises, including the protection of assets, security