内部控制已经成为现代企业的基本管理手段和方法之一,内部控制是保证企业稳定发展的基础和核心。企业对于内部控制的把握和管理直接影响企业的效益和发展状况,因此,把握内控核心和内涵对于企业具有至关重要的作用。本文将从内部控制的定义以及构成要素入手,分析内部控制的目的、成本收益、责权分配、制衡监督、评价激励,通过分析进一步认清内部控制的内涵和本质,望对企业的相关工作作出微薄参考。 Internal control has become one of the basic management methods and methods for modern enterprises. Internal control is the foundation and core to ensure the stable development of enterprises. Therefore, the grasping of the core and connotation of internal control is of vital importance to the enterprise. This article will start with the definition of internal control and its components, and analyze the purpose of internal control, cost-benefit, responsibility and authority allocation, checks and balances supervision, evaluation and encouragement, further understand the connotation and essence of internal control through analysis, hope to make relevant work for enterprises Meager reference.