内部控制制度是单位为了保护资产的安全、完整,提高会计信息质量,确保有关法规及规章制度的贯彻执行,避免或降低各种风险,提高经营管理效率,实现单位经营管理目标而制定和实施的一系列控制方法、措施和程序的总称。企业在建立内部控制制度时,应正确处理好几个方面的关系。 Internal control system is the unit in order to protect the safety and integrity of assets, improve the quality of accounting information, to ensure that the relevant laws and regulations and rules and regulations to implement, to avoid or reduce various risks, improve management efficiency, to achieve business management objectives formulated and implemented A series of control methods, measures and procedures in general. Enterprises in the establishment of an internal control system, we should properly handle several aspects of the relationship.