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监督体系有两个目标,一是规范企业行为,使之符合既定的法律、政策和条例;再就是改善企业管理,增加利润。会计监督作为会计的一项基本职能,在实际工作中对企业利益最大程度的实现发挥着应有的作用。1 规范的“内部控制制度”是会计监督的基本前提内部控制制度是指资产所有者和管理层,为了保护其经济资源的安全、完整,确保经济和会计信息正确可靠,协调经济行为,控制经济活动,利用单位内部分工而产生的相互制约、相互牵制关系,形成一系列具有控制职能的方法、措施、程序,并予以规范化、系统化、制度化,使之成为一个严密而完整的体系。内部控制制度是进行会计监督的基础,没有内部控制制度,会计监督将无从谈起,徒有虚名。现代企业制度是我国国有企业
The supervisory system has two objectives. The first is to standardize the behavior of enterprises so that they conform to the established laws, policies and regulations and the other is to improve the management of enterprises and increase profits. Accounting supervision as a basic function of accounting, in actual work to maximize the benefits of enterprises to play its due role. 1 The standard “internal control system ” is the basic premise of accounting supervision Internal control system refers to the asset owner and management, in order to protect the safety and integrity of its economic resources, to ensure that economic and accounting information is correct and reliable, to coordinate economic behavior, Control economic activities and utilize the mutual restraint and mutual restraint arising from the division of labor within the unit to form a series of methods, measures and procedures with control functions and to standardize, systematize and institutionalize them to form a tight and complete system . Internal control system is the basis of accounting supervision, there is no internal control system, accounting supervision will be impossible, only nominal. The modern enterprise system is a state-owned enterprise in our country