所谓内部控制,是指企业为了保证各项业务活动的有效进行,确保资产的安全完整,防止欺诈、舞弊和浪费行为,实现经营管理目标而制定和实施的一系列具有控制职能的方法、措施和程序。内部控制制度的设计与实施,是公司财务管理与控制的一项非常重 The so-called internal control refers to a series of methods and measures with control functions formulated and implemented by enterprises in order to ensure the effective conduct of various business activities, ensure the safety and integrity of assets, prevent fraud, fraud and waste, and achieve management and management goals program. The design and implementation of the internal control system is a very important part of the company’s financial management and control