企业内部控制贯穿于企业经营管理活动的各个方面,只要企业存在经济活动和经营管理,就需要加强内部控制,建立相应的内部控制体系,从而保证组织机构经济活动的正常运转,保护企业资产的安全、完整与有效运用,提高企业经营管理水平。建立有效的内控体系,要加强体系的控制环境、控制活动、信息与沟通、监测等多项要素建设,确保体系覆盖各项企业的各项业务和各个部门,实现企业的经营管理目标。 As long as the enterprise has economic activities and operation and management, it needs to strengthen internal control and establish corresponding internal control system so as to ensure the normal operation of the economic activities of the organization and protect the safety of the enterprise assets , Complete and effective use, improve the level of business management. To establish an effective internal control system, it is necessary to strengthen the construction of a number of elements of the control environment, control activities, information and communication, and monitoring of the system so as to ensure that the system covers all businesses and various departments of various enterprises and realizes the business management objectives of the enterprises.