企业的内部控制活动是一种自我调整和制约的手段,它经历了三个阶段,从内部牵制的采用到制约机制的建立以及控制体系的形成。也是企业内部为了保证业务经营的有序进行,制定和实施的会计政策和程序,对确保企业资产的安全完整以及会计信息的真实准确,起着很重要的作 The internal control activity of a company is a means of self-adjustment and restriction. It has gone through three phases, the establishment of the restriction mechanism from the internal control, and the formation of the control system. In order to ensure the orderly operation of the business and the accounting policies and procedures formulated and implemented within the enterprise, it plays an important role in ensuring the safety and integrity of the enterprise assets and the true and accurate accounting information