内部控制是一个单位内部的管理控制系统,它涵盖单位内部的各项经济业务、各个部门和各个岗位,并针对业务处理过程中的关键腔制点,将内部控制工作落实到决策、执行、监督、反馈等各个环节,确保不同机构和岗位之间权责分明、相互制约、相互监督,以促使企业各项经济目标的顺利实现。 Internal control is an internal management and control system of an enterprise. It covers various economic businesses, departments and positions within the unit and implements the internal control in decision-making, execution and supervision according to the key points in the business process , Feedback and other links to ensure that different agencies and positions clearly defined rights and responsibilities, mutual restraint and mutual supervision in order to promote the smooth realization of the economic goals of the enterprise.