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企业内部控制是指具有控制职能、规范化、系统化的方法和程序,并成为严密的、完整的体系,其目的是确保经营活动效率性、资产安全性、财务信息可靠性。会计内部控制是其重要的部分,能合理配置资源,提高劳动生产率,且能防范各种违法违纪行为。一、企业内部控制中存在的问题分析(一)企业管理制度不健全致使内部管理混乱由于一些企业内部管理相对不规范,内控制度不健全,导致有关业务
The internal control of the enterprise refers to the method and procedure of controlling functions, standardization and systematization and becomes a tight and complete system. Its purpose is to ensure the efficiency of business activities, asset safety and the reliability of financial information. Internal control of accounting is an important part of it. It can rationally allocate resources and improve labor productivity, and can prevent all kinds of violations of law and discipline. First, the problems in the internal control analysis (A) of the enterprise management system is not perfect as a result of internal management chaos As some of the internal management is relatively non-standard, internal control system is not perfect, leading to the business