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内部控制对企业经营至关重要,建立和实施一套高质量的内部控制规范体系,有助于很好地提升企业内部管理水平和风险防范能力,而制衡性原则是企业内部控制的灵魂,在企业防范经营管理风险、规避业务舞弊行为过程中发挥着重要作用。
Internal control is crucial to the operation of the enterprise. Establishing and implementing a set of high-quality internal control norms helps to improve the internal management level and risk prevention capabilities. The principle of checks and balances is the soul of internal control. Enterprises play an important role in guarding against risk of operation and management and avoiding business fraud.