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引言内部控制是由单位治理层、管理层及员工共同实施的,旨在实现控制目标的过程。内部控制的目标是合理保证单位经济管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果,促进单位实现发展战略。内部控制涉及企业生产经营的控制环境、风险评估、监督决策、信息与传递以及自我检测等方面,从总体上透视了企业生产的各个环节。
Introduction Internal control is implemented by the unit’s management, management and staff to achieve the goal of control. The objective of internal control is to reasonably ensure that the unit’s economic management is legally and legally compliant, that asset safety is true and complete, that financial reports and related information are truthful and complete, that the efficiency and effectiveness of operations are enhanced, and that units are encouraged to realize their development strategies. Internal control refers to the control environment, risk assessment, supervision and decision-making, information and transmission and self-inspection of production and operation of enterprises, and overall perspectives of all aspects of production.