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一、中小企业融资风险内部控制概述(一)内部控制的定义和特点作为控制论中经济控制的主要分支之一的内部控制,主要是通过经济控制论和控制论的原理和方法来研究企业经营控制的全过程,可以说内部控制是企业管理过程中的重要组成部分之一。内部控制是随着人类活动而产生的,在2008年我国财政部颁布的企业内部控制规范中,内部控制是这样定义的:内部控制是贯穿于企业整个的经营活动的决策、执行和监督的各个环节,是贯穿在企业整个管理活动中的,具体的实施
I. Overview of Internal Control of SME Financing Risks (I) Definition and Characteristics of Internal Control As one of the main branches of economic control in cybernetics, internal control mainly studies the operation of enterprises through the principles and methods of economic cybernetics and cybernetics The whole process of control, it can be said that internal control is an important part of business management process. Internal control is generated with the human activities. In 2008, the internal control standard of the internal control promulgated by the Ministry of Finance in our country is defined as follows: Internal control is defined in each of the decision-making, implementation and supervision of the entire business activities of the enterprise Links are throughout the enterprise management activities, the specific implementation