内部控制是衡量现代企业管理的重要标志,特别是在市场竞争日趋激烈,行业监管部门提出的要求不断增强,企业管理层责任不断加大的当今经济环境,企业发展与改革面临着前所未有的挑战——会计信息失真、国有资产流失、违法违规经营、企业舞弊不断,等等,这些问题无不与内部控制严重失控有密切的关系。大量研究表明,良好的内部控制是实现企业战略目标之根本。因此,建立一套科学、合理、系统、有效的内部控制体系来规范企业日 Internal control is an important indicator to measure the modern enterprise management. Especially in the current economic environment where the market competition is fiercer and fiercer, the requirements put forward by the industry regulators are increasing, and the responsibilities of the enterprise management are constantly increasing, the enterprise development and reform are facing unprecedented challenges - - The distortion of accounting information, the loss of state assets, illegal and irregular operations, the constant corruption of enterprises, and so on. These problems are all closely linked with the serious runaway of internal control. Numerous studies show that good internal control is fundamental to achieving the strategic goals of the enterprise. Therefore, to establish a scientific, rational, systematic and effective internal control system to regulate the business day