在知识经济到来的今天,影响企业经营的环境不仅日益复杂,而且越来越不稳定,市场竞争更是日趋激烈,如何增强企业的竞争实力,提高企业的经济效益,成为企业最关注的问题。企业内部控制是因加强经济管理的需要而产生的,是随着经济的发展而发展完善的,其贯穿了企业经营活动的方方面面,只要企业存在经营活动和经济 Nowadays, with the arrival of knowledge-based economy, the environment that affects the business operation is not only increasingly complex, but also increasingly unstable. Market competition is becoming increasingly fierce. How to enhance the competitive strength of enterprises and increase the economic benefits of enterprises has become the most important issue for enterprises. The internal control of an enterprise arises from the need of strengthening economic management and is developed and perfected with the development of economy. It runs through all aspects of a company’s business activities as long as its business activities and economy