内部控制制度是现代企业对经济活动进行管理时所采用的一种管理手段,是企业有效管理体系中不可缺少的一个组成部分。确切地说,指的是一个企业的各级管理层,为了保护其经济资源的安全、完整,确保经济和会计信息的正确可靠,协调经济行为,控制经济活动,利用企业内部分工而产生的相互制约、相互联系的关系,形成一系列具有控制职能的方法、措施、程序,并予以规范化、系统化,使之成为一个严密的、较为完整的体系。 The internal control system is a kind of management method used by modern enterprises in managing economic activities and is an indispensable part of the effective management system of enterprises. Rather, it refers to the management at all levels of an enterprise, in order to protect the safety and integrity of its economic resources, to ensure the correctness and reliability of economic and accounting information, to coordinate economic activities, to control economic activities and to utilize internal division of labor within enterprises Restrict and interrelate with each other, form a series of methods, measures and procedures with control functions, and standardize and systematize them into a tight and relatively complete system.