内部控制是指单位为了提高经营管理效率,保证信息质量真实可靠,保护资产安全完整,促进法律法规有效遵循和发展战略得以实现等而由单位治理层,管理层及其员工共同实施的一个权责明确,制衡有力,动态改进的管理过程。主要运用会计程序、措施、方法对单位内部经济活动进行管理控制的一种方法。内部会计控制是单位内部控制 Internal control refers to a unit of management, management and staff to implement a right and responsibility in order to improve the efficiency of operation and management, to ensure the authenticity of information quality, to protect the safety and integrity of assets, to promote the effective compliance with laws and regulations and the development strategy to be achieved Clear, well-balanced, dynamically improved management process. Mainly using accounting procedures, measures, methods of economic activities within the unit management control of a method. Internal accounting control is internal control of the unit