内部控制的产生是随着人类社会生产实践活动的发展实现的,并根据其发展而逐渐发展,只要出现人类社会的群体活动,就会存在着内部控制问题。所以,企业作为我国经济发展的重要主题,内部控制制度的建立健全是企业有效发展的动力,在国内和国际市场竞争中积极参与,即成为企业经济建设中的关键。 The emergence of internal control is realized with the development of production and practice activities in human society and gradually developed according to its development. As long as there is a group activity in human society, there will be internal control problems. Therefore, as an important theme of China’s economic development, the establishment and improvement of the internal control system are the motive force for the effective development of enterprises. Active participation in the competition in the domestic and international markets has become the key to the economic construction of enterprises.