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内部控制主要是在内部生产流程、各环节控制点及流程是否完善,其核心在于控制,它是以防止差错和舞弊为主,规定一系列相互制约、相互联系的业务处理程序,从而达到保护资产的安全完整,提高效率等目的。内部控制与企业的经营过程结合在一起,推动了企业健康发展,在企业的管理中扮演着重要的作用,本文将浅谈一下企业内部控制制度的重要性。
Internal control is mainly in the internal production processes, control points and processes at all levels is perfect, the core is control, it is to prevent errors and fraud mainly to provide for a series of mutually restrictive and interconnected business processes to achieve the protection of assets Safe and complete, improve efficiency and other purposes. Internal control and business management process combined to promote the healthy development of enterprises in the management of enterprises plays an important role, this article will talk about the importance of the internal control system.