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现代企业制度下的企业产权关系、治理结构中的权责安排结构及企业经济管理要求的多样性是构造企业内部会计控制目标的基本理论。在确定企业内部会计控制基本目标的基础上,应当按照公司治理结构层次和企业内部会计控制目标的内容层次对企业内部会计控制具体目标进行层次划分及设计,以便于具体实施企业内部会计控制制度的要求。
The relationship between the property rights of enterprises under the modern enterprise system, the structure of the rights and responsibilities in the governance structure and the diversity of the requirements of the enterprise’s economic management are the basic theories for constructing the internal accounting control objective of the enterprise. On the basis of determining the basic objectives of internal accounting control of enterprises, the specific objectives of internal accounting control of enterprises should be hierarchically divided and designed according to the level of corporate governance structure and the content of internal accounting control objectives so as to facilitate the specific implementation of the internal accounting control system Claim.