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企业内部控制是指企业为了保护其经济资源的安全完整、防范管理漏洞、保证会计信息真实可靠,利用企业内部分工而产生的相互制约、相互联系的具有控制功能的方式、程序及措施。内部控制制度是现代企事业单位在对经济活动进行管理时所普遍采用的一种控制机制。内部控制的主体是董事会、监管层、经理层和全体员工,内部控制与高管层利益关系密切,它既能激励高管人员,同时又能制约高管人员的利益。企业应把握好二者的均衡,以实现企业价值的最大化。
The internal control of an enterprise refers to the controllable ways, procedures and measures that an enterprise controls in order to protect the safety and integrity of its economic resources, prevent loopholes in management, ensure the authenticity of accounting information, and utilize the internal division of labor within the enterprise. The internal control system is a commonly used control mechanism used by modern enterprises and public institutions in the management of economic activities. The main body of internal control is the board of directors, regulatory authorities, managers and all employees. Internal control is closely related to the interests of senior management. It not only inspires senior executives but also restricts the interests of senior executives. Enterprises should take a good balance between the two in order to maximize the value of the enterprise.