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内部控制是管理现代化的必然产物,现阶段充分发挥内控作用尤其强调的是建立健全有效的内部控制制度;强调企业财务内部控制在企业内部控制中起着主导作用;管理层是内部控制制度有效执行的关键;必须对企业内部控制和管理者施以外部影响。
Internal control is the inevitable product of the modernization of management. At this stage, giving full play to the role of internal control is to establish a sound and effective internal control system; stressing that internal financial control of enterprises plays a leading role in the internal control of the enterprise; Management is the effective implementation of the internal control system The key; external influence must be exerted on the internal controls and managers of the enterprise.