论文部分内容阅读
内部控制作为企业管理的有效手段,对保障企业可持续发展日益重要。内部控制在保证国家法律法规的贯彻和执行、保护资产安全、保证会计信息的真实完整、促进企业提高经营效率和效果等方面发挥着越来越重要的作用。它是由全体员工共同实施、对企业的内部环境、风险评估、控制活动、信息沟通和内部监督等方面进行全方位的控制,贯穿于企业生产经营的全过程。公路监理企业应以《企业内部控制
As an effective means of enterprise management, internal control is increasingly important to ensure the sustainable development of enterprises. Internal control plays an increasingly important role in ensuring the implementation and enforcement of national laws and regulations, protecting the safety of assets, guaranteeing the truthfulness and completeness of accounting information, and promoting the improvement of business efficiency and effectiveness of enterprises. It is jointly implemented by all staff and carries out all-round control of the enterprise’s internal environment, risk assessment, control activities, information communication and internal supervision. It runs through the whole process of enterprise production and operation. Highway supervision enterprises should be "internal control