论文部分内容阅读
企业内部控制的作用,指内部控制特有功能在实际工作中对企业的生产经营活动及外部社会经济活动所产生的影响和效果。内部控制作为企业生产经营活动的自我调节和自我制约的内在机制,其重要性是显而易见的。可以说,内部控制的健全与实施与否,是单位经营成败的关键。因此,正确认识内部控制的作用,对于加强企业管理,维护财产安全,提高经济效益,具有十分重要的意义。
The function of internal control refers to the influence and effect of the special function of internal control in the actual work on the production and business activities of the enterprise and external social and economic activities. The importance of internal control as an internal mechanism of self-regulation and self-restraint in the production and business activities of enterprises is obvious. It can be said that the soundness and implementation of internal control or not, is the key to the success or failure of the unit. Therefore, a correct understanding of the role of internal control is of great importance to strengthening enterprise management, safeguarding property safety and improving economic efficiency.