内部控制是指一个单位的各级管理层,为了保护其经济资源的安全、完整,确保经济和会计信息的正确可靠,协调经济行为,控制经济活动,利用单位内部分工而产生的相互制约,相互联系的关系,形成一系列具有控制职能的方法、措施、程序,并予以规范化,系统化,使之成为一个严密的、较为完整的体系。内部控制按其控制的目的不同,可分为会计控制和管理控制。会计控制是指与保护财产物资的安全性、会计信息的真实性和完整性以及财务活动合法性有关的 Internal control refers to the management at all levels of a unit. In order to protect the safety and integrity of its economic resources, ensure the correctness and reliability of economic and accounting information, coordinate economic activities, control economic activities, and utilize the internal control of internal work, Relations, the formation of a series of control functions of the methods, measures, procedures, and to be standardized and systematic, making it a tight, more complete system. According to the different purposes of internal control, the internal control can be divided into accounting control and management control. Accounting control refers to the protection of the safety of property and materials, the authenticity and integrity of accounting information and the legitimacy of financial activities