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内部控制是指经济单位与各个组织在经济活动中构建的一种互相制约的业务组织形式与职责的分工制度。内部控制是一个企业的各层管理人员,为了保护公司的利益,资产的完整性、内部会计信息的准确性,保证经营活动的经济性、效率性与效果性而在企业内部采取的自我约束、调节的一种管理手法。企业实施内部控制的最终目的就是实施有效的经营管理,促进企业的发展,提高企业的经济效益。内部控制制度贯穿了
Internal control refers to the division of labor between economic units and various organizations in the form of activities and mutual responsibilities of business organizations that are constrained in their economic activities. Internal control is a layer of management personnel of an enterprise. In order to protect the interests of the company, the integrity of the assets, the accuracy of the internal accounting information and the self-restraint within the enterprise to ensure the economy, efficiency and effectiveness of the business activities, Regulation of a management approach. The ultimate goal of enterprises to implement internal control is to implement effective management, promote the development of enterprises and improve the economic benefits of enterprises. Internal control system runs through