企业内部控制是指单位管理层及其员工共同实施的旨在保证企业各项业务活动有效进行,确保资产安全、完整,经济信息正确可靠,以预防风险、有效监管为目的,为实现既定管理目标而采取的一系列具有控制职能的方法、措施和程序。企业内部控制在定义和内涵上,涵盖在全面风险管理范畴内,是企业内部采取的风险管理。企业在发展过程中,总会面临各种各样不可预测的风险,如何规避风险,将已经发生的风险控制在最小程度,做好内部控制是重要保障,也是必备环节。企业只有从加强内部控制建设做起,不断强化、提高风险防范意识,才能使企业安全、持续运行,否则,处于失控状态的企业最终将被激烈竞争的市场经济大潮淘汰。 Internal control refers to the unit management and its employees to implement jointly to ensure that all business activities carried out effectively to ensure the safety and integrity of assets, economic information is correct and reliable, to prevent risks and effective regulation for the purpose of achieving the established management objectives Instead, a series of methods, measures and procedures with control functions are adopted. The definition and connotation of internal control of an enterprise are covered in the scope of comprehensive risk management and are the risk management taken by the enterprise. Enterprises in the development process, will always face a variety of unpredictable risks, how to avoid risks, risk control has occurred to a minimum, good internal control is an important guarantee, but also an essential part. Only when enterprises start from strengthening internal control construction, constantly strengthening and raising awareness of risk prevention can the enterprises run safely and continuously. Otherwise, the enterprises in a state of runaway will eventually be eliminated by the fiercely competitive market economy.