企业内部控制,是指企业为了保证业务活动的有效进行,保护资产的安全与完整,防止、发现和纠正错误和舞弊,保证会计资料的真实、合法、完整而制定和实施的政策、措施及程序。内部控制在建设现代企业制度过程中的重要作用,已经引起了我国理论界与实务界的高度重视,由于内部控制本 Internal control refers to the policies, measures and procedures formulated and implemented by an enterprise in order to ensure the effective conduct of business activities, protect the safety and integrity of assets, prevent, detect and correct errors and abuses, and ensure the authenticity, completeness and completeness of accounting information. . The important role of internal control in the process of building a modern enterprise system has drawn great attention from both theorists and practitioners in our country. Since internal control