1 内控标准的概念内控标准是企业对产品质量及有关业务活动所作的技术规定,由企业自行组织制定、批准和发布,只在本企业内生效,是进行内部经济考核的技术法规,从而使内控标准处于企业一切技术文件的中心地位。它反映出标准内容的先进性,标准制定与实施的灵活 1 The internal control standard of the internal control standard is the technical regulation of the enterprise’s product quality and related business activities. It is organized, approved and released by the enterprise itself. It only takes effect within the enterprise. It is a technical regulation for internal economic evaluation, thus enabling internal control. Standards are at the center of all corporate technical documents. It reflects the advanced nature of standard content, flexibility in standard setting and implementation