武侠小说是成年人的童话,按照金庸的说法,小说主要是透过刻画书中人物的个性来表现和反映人类的情感。武侠小说主要是幻想的,故事不免有些夸张、离奇,甚至存在很多的巧合或不可能,但人物刻画的成功,往往与情感、性格的描述有千丝万缕的关系。内部控制是资本市场的一项基础性制度安排,其缘起是防止舞弊、建立信任,进而实现管控风险、提升管理水平。本质上可以将内部控制看作是调节、规范各种业务背后的、代表不同利益的“人”的关系,从而让“事”得以规范、有序地进行,让 Martial arts novels are adult fairy tales. According to Jin Yong, the novel mainly expresses and reflects human emotions by depicting the characters in the book. Martial arts fiction is mainly fantasy, the story can not help but some exaggeration, bizarre, and even a lot of coincidence or impossible, but the characterization of the success of the often emotional and character description are inextricably linked. Internal control is a basic institutional arrangement in the capital market. Its origins are to prevent fraud, establish trust, and then realize the risk control and management level. In essence, internal control can be seen as regulating and standardizing the relationship between the various businesses and representing different interests, so that “things ” can be regulated and conducted in an orderly manner