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内部控制制度是企业内部的一种特殊形式的管理制度,其主要作用是保护企业资产的安全、完整,提高会计信息质量,确保有关法律法规和规章制度及经营管理方针政策的贯彻执行,从而避免或降低各种风险,提高经营管理效率。随着经济的全球化,企业经营规模的扩大,经营业务的日趋复杂,市场竞争将日趋激烈,企业为了提高其核心竞争力,加强企业监管,提高经济效益,势必要强化内部控制。现就我国目前现代企业内控制度谈谈自己的看法。
The internal control system is a special form of internal management system. Its main function is to protect the safety and integrity of the enterprise assets, improve the quality of accounting information and ensure the implementation of the relevant laws and regulations, rules and regulations and the management policies, so as to avoid Or reduce various risks and improve management efficiency. With the globalization of economy, the scale of business expansion, the increasingly complex business operations, the increasingly fierce market competition, enterprises in order to enhance their core competitiveness, strengthen corporate governance and improve economic efficiency, it is bound to strengthen internal control. Now on our country’s modern enterprise internal control system to talk about their own views.