企业内部控制制度是企业管理现代化的必然产物,包括为保证企业正常经营所采取的一系列必要的管理措施。它的主要作用是确保资产的安全完整、会计信息的真实准确以及财务活动的合法性。加强企业内部控制制度建设是现代企业管理的一个重要问题。 The internal control system of the enterprise is the inevitable product of the modern enterprise management, including a series of necessary management measures to ensure the normal operation of the enterprise. Its main function is to ensure the safety and integrity of assets, the true and accurate accounting information and the legitimacy of financial activities. Strengthening the construction of internal control system is an important issue of modern enterprise management.