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内部控制制度是社会经济发展到一定阶段的产物,也是进行现代企业管理的一种必不可少的手段,不断完善企业内部控制制度,保证会计信息质量,对于防范舞弊,减少损失,提高资本的再生能力具有积极的意义。内部控制的有效实施将会促使企业生产管理登上一个新台阶,促进企业经营流程的合理化和正规化。因此,在市场经济快速发展、竞争不断加剧的今天,企业内部控制制度只有不断地完善,才能使企业在激烈的竞争中生存和发展。
The internal control system is a product of the social and economic development to a certain stage. It is also an indispensable means for modern enterprise management. It constantly improves the internal control system and guarantees the quality of accounting information. It is necessary to prevent fraud, reduce losses and increase capital regeneration Ability has a positive meaning. The effective implementation of internal control will promote the production management of enterprises to a new level and promote the rationalization and regularization of business processes. Therefore, with the rapid development of market economy and ever-increasing competition, the internal control system of an enterprise can only survive and develop in fierce competition if it is continuously improved.