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制衡性原则是企业建立和实施内部控制时应当遵循的基本准绳。从企业内部控制的角度来讲,制衡性原则为企业的审计和财务部门、审计和财务人员履行财务监督的职能和职责制度依据。本文以内部控制制衡性原则为出发点,分析了企业财务监督方面的局限性,对如何利用制衡性原则强化企业管理中财务监督作用进行了初步的探讨。
The principle of checks and balances is the basic criterion that enterprises should follow when establishing and implementing internal control. From the perspective of internal control, the principle of checks and balances is based on the audit of the enterprise and the system of functions and duties of the financial department, auditing and financial personnel performing the financial supervision. Based on the principle of checks and balances in internal control, this paper analyzes the limitations of financial supervision in enterprises and explores how to use the principle of checks and balances to strengthen financial supervision in enterprise management.