企业内部控制是为合理保证单位经营活动的效益性、财务报告的可靠性和法律法规的遵循性,而自行检查、制约和调整内部业务活动的自律系统。企业内部控制要达到的一个基本目标是,在经济效益最大化的前提下,保证企业顺畅运转而又不失去控制;同时,要对非常规业务做出有效的反应,通 The internal control of an enterprise is a self-discipline system that checks, restricts and adjusts its internal business activities on its own to reasonably ensure the effectiveness of its business activities, the reliability of financial reports and the compliance with laws and regulations. One of the basic goals to be achieved by the internal control of an enterprise is to ensure the smooth operation of the enterprise without losing control under the premise of maximizing the economic benefits. At the same time, to effectively respond to the irregular business,