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企业内部控制规范体系实施是一个企业为了实现其经营目标,保护资产安全完整,保证会计信息资料正确可靠,以防范风险,规范管理为目标,着力规范业务流程,明确岗位职责,强化制约,落实责任追究,形成企业健全有效的内部控制规范体系,确保企业可持续发展。如何协调企业内部控制规范实施中各方面的关系成为当前必须重视解决的关键问题,这也是决定内部控制规范能否顺利实施并取得预期效果的关键。
Implementation of enterprise internal control norms system is an enterprise in order to achieve its business objectives, to protect the safety and integrity of assets, accounting information to ensure that the information is correct and reliable, to prevent risks and regulate the management as the goal, efforts to standardize business processes, clear job responsibilities, strengthen control and implementation of the responsibility Investigate and form a sound and effective enterprise internal control system to ensure the sustainable development of enterprises. How to coordinate the relationship between various aspects in the implementation of internal control standards becomes the key issue that must be paid attention to at present. It is also the key to decide whether the internal control norms can be implemented smoothly and achieve the expected results.