通过对内部控制概念、内容等概念的论述 ,建议在建立健全企业内部控制制度时 ,不应片面强调牵制和责备求全 ,避免效率损失 ,并提出了避免效益损失应注意的问题 Through the discussion of the conceptions and contents of internal control, it is suggested that when establishing and perfecting the internal control system of an enterprise, one should not emphasize restraint and reproach in a one-sided manner to avoid loss of efficiency and put forward some problems that should be paid attention to in order to avoid loss of benefit.