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企业建立、健全内部控制制度是市场经济客观规律的内在要求 ,其实质是企业对经济活动进行管理的一种手段。企业应重点在组织结构及职责分工、会计记录等诸多环节实行内部控制。内部控制制度也存在一定的局限性 ,企业应按现代企业制度的要求 ,通过建立产权清晰的经济实体、有效的公司治理结构、健全的内部会计控制制度系统来建立内部控制制度。
The establishment and improvement of the internal control system in an enterprise is an inherent requirement of an objective law of the market economy. In essence, it is a means by which enterprises manage their economic activities. Enterprises should focus on the organizational structure and division of responsibilities, accounting records and many other aspects of the implementation of internal control. The internal control system has its own limitations. Enterprises should set up an internal control system according to the requirements of the modern enterprise system by establishing a clearly defined economic entity, an effective corporate governance structure and a sound internal accounting control system.