内部控制作为一种契约安排,对于企业有效防范差错、促进经营目标的实现、提高经营效率起着重要作用。过去,企业在内部控制失效时总是从系统内部的相互牵制、相互监督和相互复核等方面找原因,而未充分认识到内部控制与公司 As a contractual arrangement, internal control plays an important role for enterprises to effectively prevent mistakes, promote the realization of business objectives and improve operating efficiency. In the past, enterprises always looked for reasons from the internal containment, mutual supervision and mutual review in the failure of internal control, but did not fully recognize the relationship between internal control and the company