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上市公司向市场提供的财务报告是社会公众获得会计信息的重要来源之一,对投资者、债权人的投资经营活动起着至关重要的作用。内部控制的完善和有效,可以极大地提高财务报告质量的可靠性,为社会公众的投资和经营活动降低风险,因此可看作是一种控制风险的机制。笔者就企业加强内部控制有效性的方法与对策谈几点建议。
The financial report provided by the listed company to the market is one of the important sources for the public to obtain accounting information. It plays a crucial role in the investment and business activities of investors and creditors. The perfection and effectiveness of internal control can greatly improve the reliability of the quality of financial reports and reduce risks for the public’s investment and business activities. Therefore, it can be seen as a mechanism for controlling risks. The author discusses several suggestions on the methods and countermeasures for strengthening the effectiveness of internal control in enterprises.