企业会计内控制度是统合企业整体的有力工具。现代企业的经营成功,离不开生产、行销、物资、计划、财务、人事等部门的通力合作,各部门的业务虽有单独的系统,但其个别作业与整体业务又必然发生联系,并受其他部门作业的限制和监 Enterprise accounting internal control system is a powerful tool to integrate the whole enterprise. The successful operation of modern enterprises can not be achieved without the full co-operation of production, marketing, materials, planning, finance and personnel departments. Although each department’s business has a separate system, its individual operations and the overall business are inevitably connected. Restrictions and supervision of other departments