通常我们对内部控制制度的理解是指,某个单位以保护其资产的完整性和安全性,保证其经营的活动符合法规、内部规章以及国家法律规定,提高管理经营效率,控制风险,防止舞弊等为目的,在单位内部通过采取相互制约和相互联系的方法和制度。本文作者将从企业内部控制的意义、内部控制的目标和基本原则、企业内部控制的方法以及当前企业内部控制制度的现状等几个方面与大家共同探讨学习。 Generally, our understanding of the internal control system means that a unit shall, in order to protect the integrity and safety of its assets, ensure that its business activities comply with laws and regulations, internal regulations and state laws and regulations, improve management efficiency, control risks and prevent fraud For the purpose, within the unit through the use of mutual restraint and interrelated methods and systems. The author of this article will discuss and learn from several aspects such as the meaning of internal control of an enterprise, the objectives and basic principles of internal control, the methods of internal control of an enterprise, and the status quo of the current internal control system of an enterprise.