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内部控制是企业为了实现发展战略,提高经营管理效率效果,维护资产安全完整,保证信息财务报告质量,促进法律法规有效遵循而由董事会、管理层和全体员工共同实施的一项权责分明、制衡有力、动态改进的管理行为。企业内部控制不是一个机械的规定,管理者必须考虑内部控制体制能否支持战略发展方向,能否降低企业的风险。企业要根据自身的企业文化,制定出符合本企业发展的内部控制系统规定,明确相关人员责任,并严格控制与考核。
Internal control is a clear division of responsibilities and responsibilities between the board of directors, the management and the staff in order to achieve the development strategy, improve the efficiency of operation and management, safeguard the integrity and safety of assets, ensure the quality of information and financial reports, and promote the effective compliance of laws and regulations. Powerful, dynamic and improved management practices. Enterprise internal control is not a mechanical requirement. Managers must consider whether the internal control system can support the strategic development direction and reduce the risk of the enterprise. Enterprises according to their own corporate culture, to develop in line with the development of the enterprise internal control system requirements, clear the relevant personnel responsibilities and strict control and assessment.