论文部分内容阅读
内部控制制度是社会经济发展到一定阶段的产物,是现代企业管理的重要手段。在经济和科学技术高度发展的当今社会,建立一套完善的内部控制制度并且使之得到有效地运行,对于防范舞弊、减少损失,保障企业资金安全和提高资金运行效率上具有非常重要的意义。
The internal control system is a product of the social and economic development to a certain stage and an important means of modern enterprise management. In today’s society where economy and science and technology are highly developed, establishing a sound system of internal control and making it operate effectively is of great significance in preventing fraud, reducing losses, safeguarding the financial security of enterprises and improving the efficiency of capital operation.