内部控制是管理工作四大功能(规划、组织、控制、领导)中的一项重要内容。随着经济全球化进程的加快和科学技术的迅猛发展,企业规模在各种形式的裂变和重组中不断扩大,内外环境都发生了深刻的变化。建立符合现代管理要求的内部组织结构,形成科学高效的决策机制、执行机制、监督机制和考核机制, Internal control is one of the four major functions of management (planning, organization, control and leadership). With the acceleration of economic globalization and the rapid development of science and technology, the scale of enterprises has been constantly expanding in various forms of fission and reorganization, and profound changes have taken place in the internal and external environment. Establish an internal organizational structure that meets the requirements of modern management, form a scientific and efficient decision-making mechanism, implementation mechanism, supervision mechanism and assessment mechanism,