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内部控制是企业管理的重要手段,完善内部控制制度建设是建立现代企业制度的内在要求。目前,有些企业会计信息失真、潜亏因素增多、违法违纪现象时有发生,从根本上讲,是内部控制管理薄弱所致。健全的内部控制对保证会计信息的真实、维护资产的安全完整、提高企业经营的效率、实现企业发展战略具有重要意义。本文就企业内部控制谈谈自己的一些思考和建议,以共同交流。
Internal control is an important means of business management. Improving the internal control system is an inherent requirement of establishing a modern enterprise system. At present, some enterprises have distorted accounting information and increased their potential losses. Violations of law and discipline have occurred from time to time. Fundamentally, this is due to the weakness of internal control. Sound internal control is of great significance to guarantee the authenticity of accounting information, safeguard the safety and integrity of assets, improve the efficiency of business operation and realize the enterprise development strategy. This article talk about some of our own internal control of corporate thinking and suggestions to exchange.