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从金融海啸到公允价值运用的内部控制前提,从国有企业经营者的“59岁现象”到民营企业生产规模在5 000万元左右徘徊,都引起了人们对内部控制的广泛关注。内部控制犹如一个自动的预警和维护系统,它不仅能保证会计信息的准确可靠、资产的安全完整和促进企业经济效益的不断提高,而且能用于各种不良后果发生后的检测。内部控制作为一种“内部人”的约束机制,其目的在于制衡公司内部各种权利,协调所有者、管理者和广大雇员的既定利益关系,并使其有效地履行职责。目前,金融海啸使得全球公司治理、风险管理与内部
From the “59-year-old phenomenon” of state-owned enterprise operators to the production scale of private-owned enterprises hovering around 50 million yuan from the financial tsunami to the fair use of internal control, people all have drawn widespread public concern about internal control. Internal control is like an automatic early warning and maintenance system, which can not only ensure the accuracy and reliability of accounting information, asset safety and integrity and promote the continuous improvement of economic efficiency of enterprises, but also for the detection of various adverse consequences. Internal control as a “internal person ” restraint mechanism, the purpose is to balance the various rights within the company, coordinate the established interests of owners, managers and the general employees, and to enable them to effectively perform their duties. At present, the financial tsunami makes global corporate governance, risk management and internal