一、刚性:企业内部控制制度存在固有缺陷第一,企业内部控制以不存在串通舞弊为基本假设,是企业内控制度设计和实施的前提,可以说,个体的舞弊行为可以通过内部控制设计的一系列约束性流程加以识别和防范,但不同主体间的串通舞弊行为则无济于事,而被忽视的串通舞弊才是真正需要控制的根源,才是促进企业正常发展,资本市场秩序稳定的关键点。内部控制不存在串通舞弊的理想化假设,就决定了其自身的固有局限性,即其不可能识别并防范企业中存在的或潜在的所有风险, I. Rigidity: There are inherent flaws in the internal control system of the enterprise. First, the internal control of an enterprise is based on the assumption that there is no collusion. It is a prerequisite for the design and implementation of the internal control system of the enterprise. It can be said that the individual’s fraud can be controlled through internal control Series of binding processes to be identified and prevented, but collusion between different subjects is not helpful, collusion is neglected is the root cause of the real need to control, is to promote the normal development of the business, the key to the stability of the capital market. The absence of idealized assumptions about collusion in internal controls determines its own inherent limitations that it is impossible to identify and prevent all risks that exist or are potentially at risk in the enterprise,