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一、充分认识资金内部控制现状与差距传统的企业资金管理模式严重违背《企业内部控制基本规范》及《企业内部控制配套指引》要求,与国家监管部门要求我国企业管理国际趋同更是相差甚远,企业加强资金内部控制活动势在必行。目前绝大部分企业尽管设置了一些监督职能,也制定了内部控制制度,但普遍存在对资金流转环节监督不力,或者出现人为操控资金甚至擅自挪用转移资金问题,内部控制制度流于形式。主要表现在:一是企业虽然制定了资金使用计划,但不能按计划控制,导致计划可操作性差,甚至将
I. Fully Understanding the Status Quo and Discrepancies of Internal Control over Funds The traditional mode of management of corporate funds seriously violates the requirements of the “Basic Norms for Internal Control of Enterprises” and the “Guidelines for Supporting Internal Control of Enterprises”, and falls far short of the requirements of the regulatory authorities in the country for the international convergence of business management in our country , Enterprises to strengthen internal control of funds is imperative. At present, most enterprises have set up some supervisory functions and formulated their own internal control systems. However, there is a general problem of inadequate supervision over the flow of funds or the mismanagement or misappropriation of funds by man-made funds. The internal control system is a mere formality. Mainly in the performance: First, although the enterprise has developed a plan for the use of funds, but not according to plan control, resulting in poor operability of the plan, or even