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内部会计控制系统中的控制点是业务处理过程中可能发生错弊而需要加以控制的点。实现会计目标,主要是控制关键点和容易发生偏差的环节,控制点按其发挥作用的程度而论,可以分为关键控制点和一般控制点。在业务处理过程中发挥作用最大、影响范围最广,甚至决定全局,对于保证整个业务活动控制目标的实现具有至关重要影响的,即为关键控制点。
The control points in the internal accounting control system are the points that may need to be controlled in the course of business process. The realization of accounting objectives is mainly to control key points and links that are prone to deviations. Control points can be classified into key control points and general control points according to the extent to which they function. In the process of business processing, the role of the largest, the most extensive scope of influence, and even the determination of the overall situation, to ensure the realization of the entire business activity control objectives have a crucial impact, that is, the key control point.