内部控制制度是由美国的一位会计师提出的,随后内部控制概念经历了一系列的发展和变化。我国官方文件的论述中指出内部控制是指一个单位的各级管理层,为了保护其经济资源的安全、完整,确保经济和会计信息的正确可靠,协调经济行为,控制经济活动,利用单位内部分工而产生的相互制约,相互联系的关系,形成一系列具有控制职能的方法、措施、程序,并予以规范化,系统化,使之成为一个严密的、较为完整的体系。民间组织,是指由各级民政部门作 The internal control system was proposed by an accountant in the United States. Subsequently, the concept of internal control went through a series of developments and changes. In the discussion of official documents in our country, internal control refers to the management at all levels of a unit. In order to protect the safety and integrity of its economic resources, ensure the correctness and reliability of economic and accounting information, coordinate economic activities, control economic activities, However, there are a series of methods, measures and procedures with control functions that are mutually restrictive and interrelated. They are standardized and systematized so that they become a tight and relatively complete system. Civil organizations refer to the civil affairs departments at all levels