内部控制是为了实现企业目标而采取的一系列强制性的行为,由控制环境、风险评估、控制活动、信息与沟通、监控等五个相互联系的方面构成。实施内部控制主要有四个目的:保证经营活动的有效性、保证财务报告的可靠性、保证资产的安全完整性以及保证相关法律法规的遵循。企业内部控制制度的 The internal control is a series of mandatory behaviors that are taken to achieve the business goals. It consists of five interrelated aspects: control environment, risk assessment, control activities, information and communication, and monitoring. The implementation of internal control has four main purposes: to ensure the effectiveness of business activities, ensure the reliability of financial reports, ensure the safety and integrity of assets and ensure compliance with relevant laws and regulations. Internal control system