一、内部控制制度所发挥的作用现代内部控制制度作为一种先进的组织内部管理制度已普遍为企业所采用,它在现代经济生活中发挥着重要的作用。首先,它保证了党和国家的方针政策与法令制度的贯彻执行,并且有效的贯彻党和国家的方针政策与法令制度也是各单位的一项法定义务,否则将受到严厉惩罚。 I. The Function of Internal Control System The modern internal control system, as an advanced organization internal management system, has been widely used by enterprises and plays an important role in modern economic life. First of all, it has promulgated the guidelines and policies of the party and state and the implementation of the system of laws and regulations. It is also a statutory obligation of all units to effectively implement the party’s and state’s principles, policies, and laws, or they will be severely punished.