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近年来,随着企业经营环境的变化、管理理论的发展以及舞弊事件导致的企业经营失败现象的不断发生,加强内部控制再次成为了会计理论界和实务界关注的话题之一。建立有效的内部控制制度,确保会计信息质量,不仅是企业管理层的责任,也是保护投资者合法权益的要求,同时也是监管部门日常监管的重要内容。
In recent years, with the change of business environment, the development of management theory and the failure of business failures caused by fraud events, strengthening internal control has once again become one of the topics that the accounting theory and practice circles are concerned about. Establishing an effective internal control system and ensuring the quality of accounting information are not only the responsibility of management but also the requirements of protecting the legitimate rights and interests of investors. It is also an important part of regulatory supervision.