一、内部控制制度应规范的主要原则和内容 内部控制制度的建立，是试图在企业内部建立起一种互相制约的制衡关系。如对有关财产物资、货币资金、有价证券的收付，债权债务的发生和结算，资产的增减和费用的支付等经济业务，规定必须有两名或两名以上工作人员分工负责处理，以起 I. The main principles and content of the internal control system should be standardized The establishment of the internal control system is trying to establish a checks and balances with mutual restraint within the enterprise. For instance, two or more than two staff members shall be required to handle the economic business such as the collection and payment of property and materials, monetary funds, securities, the occurrence and settlement of credits and debts, the increase and decrease of assets and the payment of fees, To start