内部控制是现代企业管理架构的构成部分,是企业持续发展的制度保证。现代企业理论和管理实践表明,企业一切管理工作,都是从建立和健全内部控制开始的:企业的一切活动,都无法游离于内部控制之外。可以说,“得控则强,失控则弱,无控则乱”。因此,内部控制在现代企业管理中居于战略地位。 Internal control is an integral part of the modern enterprise management structure and is the institutional guarantee for the sustainable development of enterprises. Modern enterprise theory and management practice show that all the management work in an enterprise begins with the establishment and improvement of internal control: All the activities of the enterprise can not be separated from the internal control. It can be said, “control is strong, out of control is weak, no control is chaos ”. Therefore, internal control is in a strategic position in modern business management.