内部控制是形成一系列具有控制职能的方法、措施、程序,并予以规范化和系统化,使之成为一个严密的、较为完整的体系。自从美国安然公司事件以来,企业内部控制度被提到了重要地位,尤其是在我国企业的现代化管理水平还不高的情况下,内部控制制度显得尤为必要。 Internal control is to form a series of methods, measures and procedures with control functions, and to standardize and systematize it so that it becomes a tight and relatively complete system. Since the Enron Incident in the United States, the internal control of enterprises has been put on an important position. Especially in the situation that the management level of our country’s enterprises is not very high, the internal control system is especially necessary.