加强内部控制制度孙中寿四川省丰都县名山职业中学内部控制贯穿于企事业单位经营管理活动的各个方面。只要企事业单位存在经济活动和经营管理，就需要有相应的内部控制制度。从审计的角度，可将企事业单位的内部控制制度划分为内部管理控制制度与内部会计控制制度两大类。... Strengthening Internal Control System Sun Zhongshou Mingshan Vocational School in Fengdu County of Sichuan Province has internal control throughout all aspects of the operation and management of enterprises and institutions. As long as the existence of economic activities and management of enterprises and institutions, they need to have a corresponding internal control system. From the perspective of auditing, the internal control system of enterprises and public institutions can be divided into two categories: internal management control system and internal accounting control system. ...