论文部分内容阅读
一、我国企业内部控制中存在的问题及局限性健全有效的内部控制不仅能保证企业会计信息的真实正确、财务收支的有效合理和财产物资的安全完整,还能保证企业经营决策的贯彻执行和经营活动的效率、效果,既防弊又兴利。但是由于企业对内部控制的理解、企业的内控环境等方面的原因,目前,在我国企业内控中还存在一些问题和不足,影响了内控功效的发挥,主要表现在以下方面:
First, the problems and limitations of the internal control of enterprises in China Sound and effective internal control can not only ensure the true and correct accounting information of enterprises, the effective and reasonable financial revenues and expenditures and the safety and integrity of property and materials, but also ensure the implementation of business decisions And the efficiency of business activities, the effect, both against the pros and cons. However, due to the enterprise’s understanding of internal control and the internal control environment of enterprises, there are still some problems and deficiencies in the internal control of enterprises in our country, affecting the effectiveness of internal control. The main features are as follows: