一、内部控制的涵义和内容(一)内部控制的涵义。内部控制制度是现代企业、事业单位对经济活动进行管理时所采用的一种管理手段,是指对会计活动的有效性和会计记录、会计报表的真实性、可靠性有直接影响的内部控制。具体地讲,是指企业为了有效的管理会计工作而制定的各种 First, the meaning and content of internal control (A) the meaning of internal control. The internal control system is a kind of management measure used by modern enterprises and institutions in the management of economic activities and refers to the internal control that directly affects the validity of accounting activities and the authenticity and reliability of accounting records and financial statements. Specifically, it refers to the various types of business formulated in order to effectively manage the accounting work