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内部控制制度是社会经济发展到一定阶段的产物,是现代企业管理的重要手段。内部控制涵盖了企业内部五大组成部分:控制环境、风险评估、控制活动、信息与交流和监督评审。这五大组成部分与前述三大目标有机地相结合,构成了内部控制的完整体系。内部控制提出以人为本的理念,尤其强调高级管理层在内部控制制度建立及运行过程中的职责,以说明内部控制的作用在于防患于未然,这才是内部控制的真义。
The internal control system is a product of the social and economic development to a certain stage and an important means of modern enterprise management. Internal control covers the five internal components of the enterprise: control environment, risk assessment, control activities, information and communication, and supervisory review. These five major components organically combine with the aforementioned three major objectives and form the complete system of internal control. Internal control puts forward the idea of putting people first. In particular, it emphasizes the functions of senior management in establishing and operating the system of internal control so as to show that the role of internal control is to take preventive measures. This is the true meaning of internal control.