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审计单位为保护资产安全和保证会计信息真实,采用内部会计控制制度对企业进行规范,但在长期的内部会计控制使用过程中,企业并未对内部会计控制制度进行相应的修正,导致了内部会计制度在现行企业运行中出现了多方失效状态。究其原因,发现是由于现行的企业控制环境、预算管理系统、内外部审计监督存在多方失效局面,为改善目前的企业内部会计控制失效性,应当从企业控制环境、预算管理系统、内外部审计监督等方面入眼。
In order to protect the safety of assets and ensure the truthfulness of accounting information, the auditing unit adopts the internal accounting control system to regulate the enterprise. However, in the long-term internal accounting control and utilization process, the enterprise did not make corresponding amendments to the internal accounting control system, resulting in the internal accounting System in the current operation of the enterprise appeared in a multi-state failure status. The reason is that the existing enterprise control environment, the budget management system, internal and external audit oversight there are multiple failures, in order to improve the current failure of the internal accounting control should be from the enterprise control environment, the budget management system, internal and external audits Supervision and other aspects of the eye.