我国目前对内部控制研究的侧重点是内部会计控制。其实,内部管理控制在内部控制中占有十分重要的地位。协调会计控制与管理控制在我国是非常必要的。内部控制从控制目标角度可分为达到财务报告可靠性的控制、实现经营活动效率和效果的控制和遵循相关法规的控制。财务报告可靠性 At present, the focus of internal control research in our country is internal accounting control. In fact, internal management control occupies a very important position in internal control. It is very necessary to coordinate accounting control and management control in our country. From the perspective of control objectives, internal control can be divided into the control of the reliability of financial reports, the control of efficiency and effectiveness of business activities and the control of compliance with relevant laws and regulations. Financial report reliability