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现代企业机制下,内部控制制度在保护企业财产安全、提高会计资料质量等方面发挥着重要的作用。但在内部控制制度在建立和实行的过程中,面临着许多的困难。本文立足于现代企业,对内部控制制度的结构、形式和内容进行了系统的阐述,在明确内部控制系统的重要性的基础上,通过剖析当前内部控制制度建设存在的困难,提出科学合理的内部控制制度完善策略,以最大限度地发挥内部控制制度的作用。
Under the modern enterprise mechanism, the internal control system plays an important role in protecting the property safety of enterprises and improving the quality of accounting data. However, the internal control system is facing many difficulties in its establishment and implementation. Based on the modern enterprise, this paper systematically expounds the structure, form and content of the internal control system. On the basis of clarifying the importance of the internal control system, by analyzing the existing difficulties in the construction of the internal control system, this paper proposes a scientific and rational internal Control system to improve strategy, in order to maximize the role of internal control system.