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为了防止在企事业单位出现舞弊,财产物资损失的情况,为了确保企事业单位的会计信息的准确,保证生产经营活动有序、高效的进行,从而进一步保证国家法律法规的有效执行,保证资本市场的有效运行;企事业单位需要建立健全企事业单位内部控制制度,从而保证从制度上建立好第一道防线,达到防范于未然的效果。本文通过对我国企事业单位的现状的阐述,分析企事业单位内部控制制度存在的问题,依据内部控制的目标,提出建立健全企事业单位内部控制制度的完善方法。
In order to prevent the occurrence of fraud in enterprises and institutions, the loss of property and materials, in order to ensure the accurate accounting information of enterprises and institutions and ensure the orderly and efficient production and business activities, the Company will further ensure the effective implementation of the state laws and regulations and guarantee the capital market Effective operation of enterprises and institutions need to establish and improve the internal control system of enterprises and institutions in order to ensure the establishment of the first line of defense from the system to achieve the desired effect of prevention. Based on the exposition of the current situation of enterprises and institutions in our country, this article analyzes the existing problems in the internal control system of enterprises and institutions. According to the goal of internal control, this article proposes to establish and improve the perfect method of internal control system of enterprises and institutions.