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内部控制是指企业为了保证经营活动的有效进行、保护资产的安全和完整,防止、发现、纠正错误与舞弊,保证会计资料的真实、合法、完整而制定和实施的政策与程序,从广义的角度讲就是保证企业经济活动正常运行所采取的一系列必要的管理措施。具体的内部控制方式包括组织规划控制、授权批准控制、预算控制、成本费用控制、实物控制以及内部审计控制等。市场竞争的日趋激烈也使制造业企业的内部控制问题日益受到人们的关注。本文就我国钢琴制造企业内部控制问题进行一定的探讨。
Internal control refers to the policies and procedures formulated and implemented by enterprises in order to ensure the effective operation of business activities, protect the safety and integrity of assets, prevent, detect and correct mistakes and fraud, and ensure the authenticity, legitimacy and integrity of accounting information. Point of view is to ensure the normal operation of economic activities taken by the company a series of necessary management measures. Specific internal control methods include organizational planning control, authorization approval control, budget control, cost control, physical control and internal audit control. The increasingly fierce market competition also makes the internal control of manufacturing enterprises more and more attention. This article discusses the internal control of piano manufacturing enterprises in our country.