企业内部控制是企业内部为了有效地进行经营管理而制订的一系列相互联系、相互制约、相互监督的制度、措施和方法的总称。建立健全财务内控制度体系,对于提高企业会计信息质量,保护资产的安全、完整,促进企业规范健康发展,具有十分重要的现实意义。 The internal control of an enterprise is a general term for a series of systems, measures, and methods that are mutually linked, mutually restrained, and mutually supervised by an enterprise to effectively conduct business management. Establishing and improving a financial internal control system is of great practical significance for improving the quality of corporate accounting information, protecting the safety and integrity of assets, and promoting the healthy development of enterprises.