随着改革开放的不断深入和现代化企业制度的建立,越来越多的企业已经意识到内部控制的重要性。完善企业内部控制制度,保证会计信息的质量,对于完善公司治理结构和信息披露制度,保护投资者的合法权益并保证资本市场的有效运行具有重的意义。一、内部控制的产生与发展企业要在激 With the deepening of reform and opening up and the establishment of a modern enterprise system, more and more enterprises have realized the importance of internal control. Perfecting the internal control system of the enterprise and guaranteeing the quality of accounting information are of great significance for improving the corporate governance structure and information disclosure system, protecting the legitimate rights and interests of investors and ensuring the effective operation of the capital market. First, the emergence and development of internal control Enterprises to be excited