内控制度建设的关键目的在于实行有效的控制。内部控制制度是保证业务活动的有序进行、确保资产的安全完整、防止欺诈和舞弊行为、实现经营管理目标等而制定和实施的一系列具有控制职能的方法、措施和程序。企业内控制度并不是一个新的概念。美国的公司早在20世纪40年代前就提出并建立内部牵制制度,当时的内部制度主要是以账目间的相互核对为主要内容并实施岗位分离的相互牵制制度。40年代末至70年代内部控制逐步演变为由组织结构、岗位职责、人员条件、业务处理程序、检查标准和内部审计等要素构成 The key purpose of the construction of internal control system lies in implementing effective control. The internal control system is a series of methods, measures and procedures with control functions that are formulated and implemented to ensure the orderly conduct of business activities, ensure the safety and integrity of assets, prevent fraud and fraud, and achieve management and management objectives. Enterprise internal control system is not a new concept. As early as the 1940s, American companies put forward and set up an internal containment system. At that time, the internal system mainly consisted of checking each other with accounts as the main content and implementing the system of mutual separation of posts. From the late 1940s to the 1970s, internal control gradually evolved into elements of organizational structure, job responsibilities, personnel conditions, business processes, inspection standards and internal audit