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科学的内部控制制度是对企业经营管理各个环节实施有效监控的制度,它大大突破了财务会计的工作范畴,大大超越了财务会计的知识领域,是投资、金融、市场、营销、法律、信息等多方面知识的融合,没有相应的知识支持,内部控制不可能完全到位。各企业要根据自身的企业文化,制定出符合本企业发展的内部控制系统规定,明确相关人员责任,并严格控制与考核。使内部控制制度既防错防弊,又有促进经营管理效果的要求,才能推动企业内部控制制度的健康发展。
The scientific internal control system is an effective monitoring system for all aspects of business operation and management. It greatly breaks the scope of financial accounting and greatly exceeds the field of knowledge in financial accounting. It is an area of investment, finance, marketing, marketing, law, information, etc. The integration of many aspects of knowledge, there is no corresponding knowledge support, internal control can not be fully in place. According to their own corporate culture, all enterprises should formulate the internal control system regulations in line with the development of the enterprise, clarify the responsibilities of relevant personnel and strictly control and evaluate them. The internal control system can not only prevent mistakes and prevent disadvantages, but also promote the requirements of management and management effectiveness in order to promote the healthy development of the internal control system.