内部控制作为企业生产经营活动的自我调节和自我约束的内在机制,在企业管理系统中具有举足轻重的作用。随着社会经济的进步,市场经济日益完善,我国企业内部控制制度已与企业法人治理结构、企业各管理组织及企业经营过程紧密结合。但从企业内部控制制度的完备性、严谨性和缜密性 Internal control, as an internal mechanism of self-regulation and self-restraint of production and business activities, plays an important role in the enterprise management system. With the improvement of social economy and market economy, the internal control system in our country has become closely integrated with the corporate governance structure, the management organizations of enterprises and the business processes of enterprises. However, from the enterprise internal control system completeness, rigor and meticulousness