内部控制作为在一定的控制环境中,由管理当局为实现各项管理目标而建立的一系列规则、政策和组织实施程序,与企业管理是密不可分的。内部控制是现代企业管理的重要组成部分,受企业内外环境的影响,具有一定的目的性,是为了达到某种成果目的而进行的一种动态过程,是贯穿于企业经营的各个环节和各个方面,与企业经营活动结合在一起的。文章对此进行了探讨。 As a series of rules, policies and organizational implementation procedures established by the management authorities to achieve various management objectives under a certain control environment, internal control is closely linked with the management of the enterprise. Internal control is an important part of modern enterprise management. It is influenced by the internal and external environment of the enterprise and has a certain purpose. It is a dynamic process that is carried out to achieve a certain achievement. It is a process that runs through all aspects and aspects of business operation , Combined with business activities. The article discusses this.