论文部分内容阅读
内部控制是企业为了提高经营效率和充分有效地获取和使用各种资源,达到既定的管理目标,而在企业内部实施的各种制约和调节的组织、计划、方法和程序。良好的内部控制系统有助于企业达到自身的经营目标。
Internal control is the organization, plan, method and procedure of all kinds of restriction and regulation implemented in the enterprise by the enterprise in order to improve the operational efficiency and fully utilize and effectively use various resources to meet the established management objectives. Good internal control system can help companies achieve their own business objectives.