关于企业内部控制制度的探讨

结合企业内部的管理制度和实际工作经验，对企业内部的经济业务的职责、分工和程序方法加以概述，对建立和评价内部控制制度时基本原则和实施内容作了分析探讨，指出建立企业内部控制制度的必要性。

Discussion on internal control system of enterprises

Combined with inner management system of enterprise and practical experiences of author in this paper discussion is carried out according to the responsibility of economic work, its division, the principle of establishing internal control system and its evaluation and corresponding methods. Moreover the necessity is emphasized for internal control system establishment for enterprises.