论文部分内容阅读
京津地区会计学术研讨会于1999年12月18日在首都经济贸易大学召开,来自企业界,高等院校、中介机构和政府部门的代表80余人齐聚一堂,对“现代企业内部控制制度”进行了探讨。理论界的代表认为,上市公司应该对企业内部控制制度进行披露。这是由内部控制和会计报表的关系决定的。因为会计报表披露的信息是否真实、正确,决定于内部控制的有无或强弱。具体来讲,内部控制和会计报表的关系可以从以下几方面来分析:1、上市公司的会计报表由注册会计师(CPA)来审查,CPA不可能把所有问题都披露出来;2、CPA在审计过程中,采用抽样法推断总体,对于报表中隐含的问
On December 18, 1999, the Accounting Academic Symposium on Beijing-Tianjin Region was held at the Capital University of Economics and Business. More than 80 representatives from enterprises, institutions of higher learning, intermediary agencies and government departments gathered together to discuss the “Internal Control System for Modern Enterprises ”Was discussed. Representatives of theorists think that listed companies should disclose their internal control system. This is determined by the relationship between internal control and accounting statements. Because the information disclosed in the financial statements is true and correct, depending on whether the internal control of the strength or weakness. Specifically, the relationship between internal control and accounting statements can be analyzed from the following aspects: 1. The accounting statements of listed companies are reviewed by a Certified Public Accountant (CPA), and it is impossible for the CPA to disclose all the problems; 2. The CPA In the process, using sampling method to infer the overall, for the hidden questions in the report