科学、有效的内部控制制度,是现代企业实现其经营管理目标的有力保证。内部控制是管理者为履行管理目标而建立的一系列规则、政策和程序,与公司治理及公司管理密不可分。 Scientific and effective internal control system is a powerful guarantee for modern enterprises to achieve their management objectives. Internal control is a set of rules, policies and procedures established by managers to fulfill their management objectives, which are closely related to corporate governance and corporate governance.