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企业建立内控制度的目标是合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果,促进企业实现发展战略。企业内控制度涉及企业生产经营管理的各个方面,是企业成败的关键,企业应当建立和完善内控制度同时对其进行客观的评价。企业内部控制评价是对内部控制的建立、实施进行评价,是优化内部控制自我监督机制的一项重要制度安排,是内部控制的重要组成部分,与内部控制的建立、实施共同构成有机循环。
The goal of establishing internal control system is to reasonably ensure that the operation and management of the enterprise are lawful and compliant, that asset safety is true, that financial reports and related information are truthful and complete, that management efficiency and effectiveness are enhanced, and that enterprises implement development strategies. Enterprise internal control system involves all aspects of production and operation management, is the key to the success or failure of enterprises, enterprises should establish and improve the internal control system at the same time its objective evaluation. Evaluation of internal control of an enterprise is an important institutional arrangement for optimizing the self-monitoring mechanism of internal control. It is an important part of internal control. With the establishment and implementation of internal control, the evaluation of internal control constitutes an organic cycle.