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企业的内部控制制度是企业管理现代化的必然产物,加强内部控制制度建设是建立现代企业制度的内在要求。有效的内部控制不仅能使企业的资源合理配置,提高劳动生产率,而且更能防范和发现企业内部和外部的欺诈行为。从而有利于保证组织机构经济活动的正常运转,保护企业资产的安全、完整与有效运用,提高经济核算的正确性与可靠性,推动与考核企业各项方针、政策的贯彻执行,评价企业的经济效益,提高企业经营管理水平。
The internal control system of an enterprise is an inevitable result of the modernization of enterprise management. Strengthening the construction of an internal control system is an inherent requirement of establishing a modern enterprise system. Effective internal control can not only make the resources of enterprises reasonable allocation, improve labor productivity, but also prevent and detect fraud inside and outside the enterprise. This will help to ensure the normal operation of the economic activities of the organizations and institutions, protect the safety, integrity and effective use of the assets of the enterprises, enhance the correctness and reliability of economic accounting, promote the implementation of all the guidelines and policies of the enterprises examined, and evaluate the economic performance of the enterprises Benefit, improve the level of business management.