内部控制制度是现代企业管理的一项重要制度。它是一个单位内部的管理控制系统，以及为保证单位经济正常进行所采取的一系列必要的管理措施，不仅包括最高管理当局用以授权、组织、指挥经济活动的各种方式方法，还包括核算、审计、分析各种信息资料的程序与步骤，以及对单位各 Internal control system is an important modern enterprise management system. It is an internal management control system and a series of necessary management measures to ensure normal operation of the unit, including not only the various ways and means for the top management authority to authorize, organize and direct economic activities, but also accounting , Audit, analysis of various information procedures and procedures, as well as each unit