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内部控制系统是出版企业在生产经营过程中形成的自我监督、自行调控的内部管理系统,其目的是对出版企业行为进行自律,以保证出版企业获得的信息特别是财务信息更能反映实际情况,管理效率更高,企业形象更好。内部控制是一项综合性的管理活动,涉及出版企业组织结构、人事、业务和财务等多方面。出版企业内部控制的建设也是对出版企业内部机构及其分工与相互牵制制度的建设。人力资源和财物资源是内部控制最终约束的对象。对出版社而言,要建立一套规范的、以数据库为基础的信息管理系统,将编辑、出版、发行、财务的业务功能融汇在一个完整的数据库管理系统内,相应的内部控制系统的建设是必不可少的。
Internal control system is a self-monitoring and self-regulating internal management system formed by publishing enterprises in the process of production and operation. Its purpose is to regulate the behavior of publishing enterprises to ensure that the information obtained by publishing enterprises, especially the financial information, can better reflect the actual situation, More efficient management, corporate image better. Internal control is a comprehensive management activity that covers many aspects of the organization of the published business, personnel, business and finance. The construction of internal control of publishing enterprises is also the construction of the internal organs of publishing enterprises and their division of labor and mutual restraint system. Human resources and property resources are the ultimate constraints of internal control object. For publishers, it is necessary to establish a standardized database-based information management system that integrates the business functions of editing, publishing, distribution and finance into a complete database management system. The corresponding internal control system Construction is essential.