现代意义上的企业内部控制是在长期的经营活动过程中,伴随内部控制实践的逐渐丰富,内部控制理论的发展也经历了一个漫长的过程,先后出现了“内部牵制”、“内部控制制度”、“内部控制结构”、“内部控制整合框架”和“全面风险管理”五个阶段。一、内部控制的基本简介(一)中国对内部控制的定义。内部控制是指企业为防范和化解风险,保证企业经营管理合法合规、资产安全、财务报 In the modern sense, the internal control of an enterprise is a long process of enriching the practice of internal control in the long-term management activities. The development of the theory of internal control has also undergone a long process. There have been “internal containment” and “internal” Control system “, ” internal control structure “, ” internal control integration framework “and ” comprehensive risk management "five stages. I. Basic Introduction to Internal Control (I) China’s Definition of Internal Control. Internal control refers to the enterprises to prevent and resolve risks, to ensure that business management and legal compliance, asset safety, financial report