内部控制制度是现代管理制度的重要组成部分:有效的内部控制有助于在合理的程度上提高企业的运营效果,保护企业资产,确保财务报告的可靠性以及企业对法律法规的遵循。内部控制体系在西方发达国家得到快速的发展和完善,在我国起步较晚,控制工作普遍薄弱。 The internal control system is an important part of the modern management system: effective internal control helps to improve the operational effectiveness of the enterprise to a reasonable extent, protect the assets of the enterprise, ensure the reliability of the financial report and follow the laws and regulations of the enterprise. The internal control system has been rapidly developed and perfected in developed countries in the West, started relatively late in our country and the control work was generally weak.