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随着一系列财务丑闻的出现,人们对企业内部控制更加关注,除了关注企业是否设立和执行内部控制外,对内部控制的评价也越来越重要。因此,企业根据自身实际经营状况建立符合企业发展特点的内部控制体系是所有企业面临的重要问题,同时对其进行合理评价更是势在必行。
With the advent of a series of financial scandals, people pay more attention to the internal control of enterprises. In addition to paying attention to whether enterprises establish and implement internal control, the evaluation of internal control is also becoming more and more important. Therefore, it is an important issue that all enterprises are facing that enterprises should set up an internal control system according to their own actual operation conditions in line with the characteristics of enterprise development. At the same time, it is imperative to conduct reasonable evaluation on them.