企业内部控制,是指由企业董事会、管理层和全体员工共同实施的、旨在合理保证实现企业基本目标的一系列控制活动。内部控制的目标:一是合理保证企业经营管理合法合规。二是维护企业资产安全。三是保证企业财务报告及相关信息真实完整。四是提高企业经营效率。五是促进企业实现发展战略。ISO9000标准2.11条款强调:“质量管理体系是组织的管理体系一部分,它致力于实现 Internal control refers to a series of control activities jointly implemented by the board of directors, management and all employees of the enterprise to rationally ensure the realization of the basic objectives of the enterprise. The goal of internal control: First, reasonable assurance of legal compliance of business management. Second, to maintain the safety of corporate assets. Third, to ensure that corporate financial reports and related information is true and complete. Fourth, improve business efficiency. Fifth, promote enterprises to achieve development strategy. The ISO9000 standard 2.11 emphasizes: ”The quality management system is part of the organization’s management system and is committed to achieving