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内部控制体系作为企业生产经营活动的自我调节和自我约束的内在机制,在企业管理系统中具有举足轻重的作用。内部控制体系的建立、健全及其实施状况,关系到企业的兴衰成败。如何结合我国的企业实际,建立具有中国特色的内部控制体系,已成为规范我国企业行为,提高会计信息质量的当务之急。上个世纪90年代初,由美国注册会计师协会、美国会计学会、财务经理协会等
Internal control system as an internal mechanism of self-regulation and self-restraint of production and business activities plays an important role in the enterprise management system. The establishment, perfection and implementation of the internal control system are related to the success or failure of the enterprise. How to set up the internal control system with Chinese characteristics in combination with the actual conditions of our country has become the top priority for regulating the behavior of Chinese enterprises and improving the quality of accounting information. The early 90s of last century, by the American Institute of Certified Public Accountants, American Accounting Association, Association of Financial Managers, etc.