内控标准是企业为了促进技术进步,提高产品质量,争创优质产品,增强市场竞争能力,以获得较好的经济效果和社会效益而制订的。但从目前很多企业制订的内控标准情况看,多流于形式,并不适用。一是标准水平很低,不具备内控标准的特点;二是标准水平太高,脱离了实际和需要,生产很难达到。究其原因,都是不了解制订内控标准依据的原则是什么。本文拟就化工产品制订 Internal control standards are formulated by enterprises in order to promote technological progress, improve product quality, strive for quality products, enhance market competitiveness, and obtain better economic and social benefits. However, judging from the current situation of internal control standards formulated by many companies, it is not applicable to many forms. First, the standard level is very low, and it does not have the characteristics of internal control standards; second, the standard level is too high, which is out of reality and needs, and production is difficult to achieve. The reason for this is that they do not understand the principle behind the establishment of internal control standards. This article plans to formulate chemical products