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所谓内部控制,是由企业董事会、监事会、经理层和全体员工共同实施的、旨在实现控制目标的过程,是合理保证企业经营管理合法合规、资产安全完整、财务报表及相关信息真实完整,提高经营效率和效果,促进企业实现发展战略目标。随着COSO报告传入我国后,大家对内部控制有了一个新的认识。如今,我国市场经济活动日趋复杂,各组织机构和企业管理层在管理活动中遭遇的难题和漏洞也愈加频繁,出现了一些管理的丑闻事件,比如银广夏财务报表造假事件、三鹿公司破产事件,这些案例都是内部控制没有很好设计或没有得到有效执行造成的后果,因此设计好的内部控制制度并严格执行是防止、发现并纠正管理漏洞和错误,降低经营风险的一个必要的手段。
The so-called internal control is implemented jointly by the board of directors, the board of supervisors, the manager and all staff of the enterprise to achieve the goal of control. It is a reasonable assurance that the operation and management of the enterprise are reasonably and legally compliant, the assets are safe and complete, the financial statements and related information are truthful and complete, Improve operational efficiency and effectiveness, and promote enterprises to achieve the strategic goal of development. With the introduction of COSO report to our country, everyone has a new understanding of internal control. Nowadays, the market economy activities in our country are becoming more and more complicated. The problems and loopholes encountered by management organizations of various organizations and enterprises are also becoming more and more frequent. Some scandalous management events have emerged, such as the fraud incident of the financial statements of Silver Guangxia, the bankruptcy of Sanlu Company Events, these cases are the consequences of the internal control is not well designed or not effectively implemented, so the design and implementation of a good internal control system is a necessary means to prevent, detect and correct management loopholes and errors, and reduce operational risk .