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单位内部会计监督制度,是指一个单位为了保护其资产的安全完整,保证其经营活动符合国家法律、法规和内部规章要求,提高其经营管理效率,防止舞弊,控制风险等目的,而在单位内部采取的一系列相互联系、相互制约的制度和方法。本文介绍武钢集团实施财务委派制、开展会计内部稽查、强化内部审计、派驻子公司监事会、运用外部审计,以及构建内部会计监管体系的具体做法。
The internal accounting supervision system of an entity refers to the internal accounting supervision system of a unit which means that in order to protect the safety and integrity of its assets, ensure that its business activities comply with the requirements of national laws, regulations and internal regulations, improve its management efficiency, prevent fraud and control risks, To take a series of interrelated and mutually restrictive systems and methods. This article introduces the Wugang Group to implement the financial appointment system, carry out internal auditing of accounting, strengthen internal audit, the board of supervisors assigned to subsidiaries, the use of external auditing, and the construction of internal accounting supervision system, the specific practices.