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企业内部控制是组织为保护其资产安全,保证信息的完整和正确,促进经营管理政策得以有效实施,提高经营效率,控制经营风险,防止舞弊行为发生并进而实现组织目标的一项重要管理制度与方法。本文通过研究中国企业内部控制的发展现状,总结了中国企业内部控制中较为突出的问题所在及其领域,对中国企业内部控制评价的要点及方法提出了务实性建议。
The internal control of an enterprise is an important management system organized by the organization for the purpose of protecting the safety of its assets, ensuring the integrity and correctness of the information, promoting the effective implementation of the management policies, enhancing the operational efficiency, controlling the operational risks, preventing the occurrence of frauds and thus achieving the organizational goals. method. By studying the current situation of internal control in Chinese enterprises, this paper summarizes the prominent problems and their fields in the internal control of Chinese enterprises and puts forward pragmatic suggestions on the main points and methods of evaluation of internal control in Chinese enterprises.