1. It is a comprehensive and dynami

1. It is a comprehensive and dynamic process that controls all production and business activities of an enterprise organization, rather than a partial and static process. Comprehensive means that it not only controls and inspects the implementation of various aspects of accounting, finance, personnel, assets, etc., but also requires various work analysis and business research, and timely improvement measures; dynamic means that it follows the enterprise Operating and cyclically implementing a spiral process of "discovering problems-solving problems-discovering new problems-solving new problems".2. Internal control is an activity in which all employees of an enterprise participate. Any internal control and an enterprise are interrelated. This requires that it not only requires the middle and upper levels of corporate governance and management to take the lead, but also requires all employees of the company, especially the grassroots employees, to actively participate under the premise of clear responsibilities and clear permissions. People are the main factor of internal control and are also an important factor in the study of internal control problems and countermeasures of a company. They are responsible for, restrained and influenced by internal control activities. The success or failure of one internal control behavior will also affect another behavior. The establishment of an internal control behavior can lead to strengthening, weakening or canceling another internal control behavior.3. The purpose of internal control is to ensure that the company operates in compliance with regulations, complete and reliable financial reports, controllable asset security risks, expand the limitations of traditional internal control, and improve the efficiency and effectiveness of corporate operations on this basis.4. Internal control is neither phased nor sudden, nor is it a separate job, and the good implementation of internal control is inseparable from effective performance standards. The internal control behavior is integrated into the daily operation and management activities, no matter what kind of management mode is adopted or what kind of business is carried out, there is a sense of control and behavior. Control includes the daily operations of various businesses, as well as regular assessment and evaluation of various management functions. The implementation effect of internal control is the basis for judging whether it is effective. If objective performance standards are established, actual work performance will have comparable standards, so that implementation deviations can be analyzed, and implementation improvements can be proposed.