内部控制制度是社会经济发展到一定阶段的产物，是现代企业管理的重要手段。不断完善企业内部控制制度，对于防范舞弊，减少损失，提高资本的再生能力具有积极的意义。-Internal control system to a certain social and economic development stage of the product, is an important means of modern business management. Constantly improve the inter