一、前言一般意义上的企业内部控制由内部会计控制与内部管理控制两部分组成。内部会计控制由于要服务于管理者且与经济业务直接相关,所以是两者中比较重要的一方。一方面,企业领导应正确认识到这一点并重视建立和完善企业内部控制制度。管理者应采取相应的改革措施促进企业顺利运转。 First, the preface The general internal control of the enterprise by internal accounting control and internal management control of two parts. Internal accounting controls are the more important of the two because they serve the managers and are directly related to the business of the economy. On the one hand, business leaders should correctly recognize this and attach importance to establishing and improving the internal control system of the enterprise. Managers should take corresponding reform measures to promote the smooth operation of enterprises.