不久前,笔者参加一个关于企业内部控制建设的主题论坛,聆听了专家、企业负责人对内部控制建设的思考。看着主题背板上的“内部控制”几个字,笔者头脑中即生出两个朴素的问题:如何理解内部控制的“内部”与“控制”?由此有一些心得,在此与大家分享。一、在什么之“内”内部控制的“内部”是指在什么的内部呢?多数人会说当然是指企业内部。 Not long ago, I participated in a theme forum on the construction of internal control of enterprises, listened to experts and heads of enterprises on the internal control of the building. Looking at the words “internal control ” on the back of the subject, there are two simple questions in my mind: how to understand “internal” and “control” of internal control? , Share with you here. First, in what “internal ” internal control “internal ” refers to what is inside? Most people will say that of course refers to the internal business.