内部控制制度是企业内部的一种管理制度,特别是对于大中型企业来说,内部控制制度是十分必要和重要的。其集中体现在保证财产安全完整和合理有效使用,提高会计信息的正确性、及时性、可靠性,有利于实现企业的经营方针和经营目标,提高工作效率,是现代审计的工作基础,更好地实现国家对企业的宏观管理和调控。 Internal control system is an internal management system, especially for large and medium-sized enterprises, the internal control system is very necessary and important. It focuses on ensuring the integrity and reasonable and effective use of property, improving the correctness, timeliness and reliability of accounting information, is conducive to the realization of the operating principles and business objectives of the enterprise and the enhancement of work efficiency, and is the basis of modern auditing. To achieve the country’s macro-management and regulation of enterprises.