在现代企业制度下,企业内部控制是作为由管理者为确保诸多管理目标的实现而建立的一系列规则、政策和组织实施程序,它与公司治理密不可分,是内部管理监控系统与制度环境之间的重要关系,在公司管理中显得尤为重要。我国市场经济发展初期,不断发生由于内部控制失败而引发的一系列 Under the modern enterprise system, the internal control of enterprises is a set of rules, policies and organizational implementation procedures established by managers to ensure the realization of many management objectives. It is closely related to corporate governance. It is the key to internal management and control system and institutional environment The important relationship between the company management is particularly important. In the early stage of the development of market economy in our country, there are a series of continual accidents caused by the failure of internal control