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内部控制目标是合理保证企业财务管理合法合规、资产安全、财务报告及相关信息真实完整,提升企业内部管理水平和风险防范能力。内部控制是利用单位内部分工而产生的相互制约,相互联系的关系,形成一系列具有控制职能的方法、措施、程序,使之规范化系统化。而国有中小企业的财务内部控制工作由于体制原因、历史因素等条件所限在如何实现相互制约,相互联系的方面还有很多地方需要我们去进一步思考。
The objective of internal control is to reasonably ensure that corporate financial management is legally and legally compliant, that assets are safe, that financial reports and related information are truthful and complete, and that the internal management level and risk prevention capabilities of enterprises are enhanced. Internal control is the use of internal division of labor arising from the mutual restraint and interrelationship between the formation of a series of control functions of the methods, measures and procedures to standardize and systematize. However, due to institutional reasons, historical factors and other conditions, the financial internal control of state-owned small and medium-sized enterprises still needs us to think more about how to achieve mutual restraint and interconnection.