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企业作为一种从事团队生产的经济组织,其治理结构体现出明显的委托代理关系。在公司治理结构基本合理的企业中,委托者为维护自身利益,需要对代理人进行监督,尤其是内部监督,因而产生了内部控制的问题。而内部控制发展的主线是保证会计信息的真实性,会计控制是企业内部控制的核心。会计工作的产生与发展、会计工作的核心地位、会计人员的专业技能和对企业经济信息的拥有量决定了会计人员是内部控制制度的最佳执行者。但会计人员要成为内部控制的执行者必须具备一定的条件。
As a kind of economic organization engaged in the production of a team, the governance structure of the enterprise embodies obviously consignor and agency relationship. In a company with reasonable corporate governance structure, in order to defend its own interests, the trustor needs to supervise the agents, especially the internal supervision, resulting in the problem of internal control. The main line of internal control development is to ensure the authenticity of accounting information. Accounting control is the core of internal control. The emergence and development of accounting work, the central position of accounting work, the professional skills of accountants and the possession of economic information in enterprises determine that accountants are the best performers in the system of internal control. However, accounting personnel to become the executor of internal control must have certain conditions.