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企业作为经营管理活动的主体,自诞生就有内部控制,但是如何进一步强化内部控制,使其具备与其经营管理相适应的内部控制体系是企业在存续期间必须考虑的重要问题。内部控制是涉及企业经营管理活动,为达成企业目标而形成的全方位、多层次、综合性的有机整体,其核心价值就是实现和提高企业自信心、清晰性与忠诚度。依据其核心价值与目标达成,建立内部控制建设标准与内部控制评价标准,以此指导内部控制体系建设,发现内部控制缺陷,实施内部控制的持续改进,是保障内部控制体系有效运转的唯一途径。
As the main body of the operation and management activities, an enterprise has internal control since its birth. However, how to further strengthen its internal control so that it has an internal control system that is appropriate to its operation and management is an important issue that enterprises must consider during its existence. Internal control is an all-round, multi-level and comprehensive organic whole that involves enterprise management activities and is formed to achieve business goals. The core value of internal control is to realize and enhance the self-confidence, clarity and loyalty of enterprises. In accordance with its core values and objectives, the establishment of internal control standards and internal control evaluation standards to guide the construction of the internal control system, to find defects in internal control, and continuous improvement of internal control are the only ways to guarantee the effective operation of the internal control system.