走出内部控制误区 完善内部控制制度

内部控制制度是单位内部的管理控制系统，是现代企业管理的重要手段。企业的内部控制制度应能对企业的经营与管理的各个方面实全方位的控制，不得留有真空。任何部门和个人不得拥有超越内部控制的权力。

Getting out of the Blind Area of Internal Control and Aiming at the Perfection of Internal Control system

The Internal Control System is an inner management control mechanism of a company or enterprise. It is considered as one of the most important means of managing a modern enterprise. The author of the paper thinks that an efficient Internal Control System is capable of exercising an overall control over the practice and management of an enterprise. Such a system can leave no blind area for mismanagement and allow neither individuals nor departments to stand out of effective internal control.