一每一个单位的管理人员都希望自己的单位能够高效率、高质量地行使职能,完成本单位的任务。因此,管理人员需要采取一些控制措施来保证本单位目标的实现。当这些控制措施在本单位内部加以实施时,我们就将其称为“内部控制”。而具有各种特定功能的相互间具有有机联系的、为达到整体目的的控制措施总和,就称为“内部控制系统”。 The managers of each unit hope that their units can perform their functions with high efficiency and high quality and complete the tasks of their own units. Therefore, managers need to take some control measures to ensure the realization of the objectives of this unit. When these control measures are implemented within the unit, we call it “internal control.” The sum of control measures that have organic relationships with each other and have a variety of specific functions to achieve the overall purpose is called the “internal control system.”