内部控制贯穿于企业经营管理活动的各个方面,只要企业存在经济活动和经营管理,就需要加强内部控制,建立相应的内部控制制度。企业在遵守会计准则的基础上,应从本单位会计工作实际出发,建立健全和强化自身合理的会计政策和会计控制制度,同时要采用一定的措施保证内部控制制度的? Internal control runs through all aspects of business operation and management activities. As long as there is economic activity and management in the business, internal control needs to be strengthened and a corresponding internal control system established. On the basis of abiding by the accounting standards, enterprises should establish and improve their own reasonable accounting policies and accounting control systems based on the actual accounting work of their own units, and at the same time adopt certain measures to ensure the internal control system.