按照COSO在1994年所提出的报告。内部控制欲达成的目标有三:1、营运效果及效率。2、财务报告可靠性。3、相关法令遵循。在我国会计信息失真普遍的大环境下,对于企业所有者、经营者及外部监督者而言,内部控制制度的基本目标是保障会计信息能够真实提供,即实现后两项目标,对于已 In accordance with the COSO report submitted in 1994. There are three goals to be achieved by internal control: 1. Operational effectiveness and efficiency. 2, the reliability of financial reports. 3, the relevant laws and regulations to follow. Under the general environment of distorted accounting information in our country, the basic goal of the internal control system for the owner, manager and external supervisor of the enterprise is to ensure that the accounting information can be provided truthfully, that is, the latter two goals are achieved.