内部控制是企业经营管理的一项重要工作。有效的内部控制会给企业带来经济效益,但其自身的产生(设计、建成)、运行、评估、改善和维护都会产生成本,产生人力、物力、时间等相关资源的耗费。准确地定义这些成本并进行准确计量不仅是衡量内部控制实施过程中的成本、风险和收益的基础,也是衡量内部控制系统在企业中是否建立的理论依据。不仅如此,内部控制的有效程度也 Internal control is an important business management. Effective internal control will bring economic benefits to the enterprise. However, its own production (design, construction), operation, assessment, improvement and maintenance will incur costs and consume resources such as manpower, material resources and time. Accurately defining these costs and accurately measuring them are not only the basis for measuring the costs, risks and benefits of the implementation of internal control, but also the theoretical basis for determining whether the internal control system is established in the enterprise. Not only that, but also the effectiveness of internal control