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所谓内部控制,是指一个单位为了实现其经营目标,保护资产的安全完整,保证会计信息资料安全可靠,确保经营方针的贯彻执行,保证经营活动的经济性、效率性和效果性而在单位内部采取的自我调整、约束、规划、评价和控制的一系列方法、手续与措施的总称。这里的“内部”既包括董事会、股东会、监事会,也包括组织经营机构。也就是说,内部控制涉及到组织内部的各个环节和各个方面。
The so-called internal control refers to a unit in order to achieve its business objectives, to protect the safety and integrity of assets, to ensure the safety and reliability of accounting information, to ensure the implementation of the operating principles to ensure that business activities of the economy, efficiency and effectiveness within the unit A series of methods, procedures and measures adopted for self-regulation, restraint, planning, evaluation and control. Here “internal ” includes both the board of directors, shareholders, the board of supervisors, but also the organization and operation of institutions. In other words, internal control involves all aspects of the organization and all aspects.