企业内部控制制度是企业在筹资、生产、销售、投资整个过程中建立起来的内部规范制度,旨在保证企业资产的完整、会计信息的真实、资金舞弊行为的预防。完善内控制度的建立及切实有效地执行对我国企业的生存、发展至关重要。 The internal control system of an enterprise is an internal standard system set up by the enterprise in the whole process of fund-raising, production, sales and investment, in order to ensure the integrity of the enterprise assets, the truth of accounting information and the prevention of financial malpractices. It is of vital importance to perfect the establishment of internal control system and implement it effectively and efficiently for the survival and development of Chinese enterprises.