企业内部控制制度是现代企业管理制度的一个重要组成部分。目前,随着我国企业改革的不断深入,产权清晰、权责明确、政企分开、管理科学的现代企业制度的逐步建立,各行各业都加快了企业内部管理制度的建设步伐,向管理要效益已成为当前企业发展的主流和趋势。建立健全企业内部控制制度是现代企业管理制度的关键,自然成为各有关方面探讨、研究的中心和焦点。从我国企业内部控制制度的现状来看,虽然也总结出一些有效 The internal control system of an enterprise is an important part of the modern enterprise management system. At present, with the continuous deepening of China’s enterprise reforms, the gradual establishment of a modern enterprise system with clear property rights, clear rights and responsibilities, separate government and enterprises, and scientific management, all industries and industries have accelerated the pace of building an internal management system for the enterprise. Has become the current mainstream and trend of enterprise development. Establishing and improving the internal control system of enterprises is the key to the modern enterprise management system, and has naturally become the center and focus of discussion and research of all relevant parties. From the current situation of the internal control system of enterprises in China, although some effective