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财务内部控制与监督的目标是合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果,促进企业实现发展战略。对内部控制应建立与实施情况进行监督检查,评价内部控制的有效性,发现内部控制缺陷,应当及时加以改进。
The objective of financial internal control and supervision is to reasonably ensure that the operation and management of the enterprise are lawful and compliant, that asset safety is true and complete, that financial reports and related information are truthful and complete, that the operating efficiency and effectiveness are enhanced, and that enterprises are encouraged to realize their development strategies. Supervise and inspect the establishment and implementation of internal control, evaluate the effectiveness of internal control, find defects in internal control and promptly improve it.