1内部控制内部控制是形成一系列具有控制职能的方法、措施、程序,并予以规范化和系统化,使之成为一个严密的、较为完整的体系。内部控制按其控制的目的不同,可以分为会计控制和管理控制。会计控制是与保护财产物资的安全性、会计信息的真实性和完整性以及财务活动的合法性有关 1 Internal Control Internal control is the formation of a series of control functions of the methods, measures and procedures, and to be standardized and systematic, making it a tight, more complete system. According to the different purposes of internal control, internal control can be divided into accounting control and management control. Accounting control is related to the protection of the safety of property and materials, the authenticity and integrity of accounting information, and the legitimacy of financial activities