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 internal control system, for the prevention of fraud, reduce losses and improve the regenerative capacity of capital has a positive meaning.