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一、对内部会计控制制度的认识 (一)内部会计控制制度是为完成受托责任而建立的内部运行机制。在委托代理关系中,经营者为了完成受托责任,必须建立或依靠内部会计控制制度,加强企业经营管理、完善公司法人治理结构。从这个层面上看,内部会计控制制度是通过完善公司法人治理结构来激励和约束内部控制人,使多方利益达成均衡的一种制度。
I. Understanding of the Internal Accounting Control System (I) The internal accounting control system is an internal operating mechanism established to fulfill the responsibility of entrustment. In the principal-agent relationship, in order to fulfill the fiduciary responsibility, the operator must establish or rely on the internal accounting control system to strengthen the operation and management of the enterprise and improve the corporate governance structure. From this perspective, the internal accounting control system is a system that motivates and restates the internal control people through the improvement of the corporate governance structure so that the multi-stakeholder interests can be balanced.