一、内部控制理论的内涵控制作为管理的一项重要职能,它的作用已经不用浓墨重彩的进行叙述了,早在1908,法约尔就已经提出了内部控制的概念,他认为,控制的目有两个,一个是有助于部门工作的顺利进行,另外一个就是有利于组织的运营。在随后的管理大师德鲁克的研究中,内部控制的重要性被更加的凸显,特别是将“控”和“制”进行了区分,即如何节制和如何管制,从英文释义上来看,controls被译为节制,而 First, the connotation of the theory of internal control Control as an important function of management, its role has not described with great concentration, as early as 1908, Fayol had put forward the concept of internal control, he believes that the purpose of control Two, one is to help the smooth progress of departmental work, the other one is conducive to the operation of the organization. In the subsequent study of Drucker, Master of Management, the importance of internal control is more prominent, especially the distinction between “control” and “system”, that is, how to control and how to control, from English Interpretation, controls are translated as abstinence