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企业内控制度的建设在经营管理过程中起着举足轻重的作用。但我国政府在这方面起步较晚,自20世纪90年代起,我国才开始加大对企业内部控制的规范力度,制定和颁布了一系列的相关法律、法规。然而目前很多企业对内部控制的必要性还缺乏足够的认识,会计信息失真、经营失败及企业内部人员监守自盗等内控制度不健全现象屡见不鲜。因此需要建立健全企业的内控制度。
The construction of enterprise internal control system plays a decisive role in the operation and management. However, our government started relatively lately in this aspect. Since the 1990s, our country began to increase the standardization of the internal control of enterprises and formulated and promulgated a series of relevant laws and regulations. However, at present, many enterprises lack sufficient understanding of the necessity of internal control. The imperfect internal control system such as the distortion of accounting information, the failure of operation and the self-defeating of insiders in enterprises are not uncommon. Therefore, we need to establish and improve the enterprise’s internal control system.