内部牵制是企业内部控制的核心,其本质是将企业内部各部门的责任进行分配,使某个部门对任何一项经济业务没有完全的处理权,必须经由其他部门来进行核对、审核或记录,以确保信息的可靠性,防止舞弊的发生。笔者在此提出了一个简单的牵制环模型, Internal control is the core of internal control of enterprises. The essence of internal control is to allocate the responsibilities of various departments within an enterprise so that a department does not have the right to completely deal with any economic business. It must be checked, audited or recorded through other departments. To ensure the reliability of information, to prevent fraud. Here I propose a simple containment ring model,