加强企业内部管理,建立健全内控制度,是企业自身的需要,也是企业面对市场风险与挑战的需要。有效的内部控制不仅能使企业的资源合理配置,提高劳动生产率,而且更能防范和发现企业内部和外部的欺诈行为,从而提高企业经营管理水平。 To strengthen internal management, establish and improve the internal control system is the enterprise’s own needs, but also the business needs of the market to face the risks and challenges. Effective internal control not only enables enterprises to allocate resources rationally and enhance labor productivity, but also can prevent and detect fraud inside and outside enterprises and improve the management level of enterprises.