内部控制贯穿于经营管理活动的各个方面,只要企业存在经济活动和经营管理,就需要加强内部控制,建立相应的内部控制制度。当前,我国企业内部控制从观念到实施上都还存在着一些不完善之处,需要高度重视并加以改进。 Internal control runs through all aspects of management activities. As long as the enterprises have economic activities and operation and management, they need to strengthen internal control and establish corresponding internal control system. At present, there are still some imperfections in the internal control of our country from the concept to the implementation, which needs to be given high priority and improved.