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内部控制可以提高会计信息的质量,保护资产的安全和完整,确保有关法律法规和规章制度的贯彻执行。有效的内部控制措施是提高企业管理水平和防止舞弊的重要基石。但当前一些企业的内控制度设计并没有渗透到公司的各项业务过程和各个操作环节,因而未能实现立体交叉、多角度、全方位的风险预防监控;同时,部分企业的内部控制措施也存在诸多不足。本期专题从内控措施设计及实践的角度推出一组文章,希望对企业内控制度的制定和实施能有所帮助。
Internal control can improve the quality of accounting information, protect the safety and integrity of assets, and ensure the implementation of the relevant laws and regulations and rules and regulations. Effective internal control measures are an important cornerstone to improve the management of enterprises and prevent fraud. However, some of the current internal control system design companies did not infiltrate the company’s various business processes and various aspects of operations, and thus failed to achieve three-dimensional cross-cutting, multi-angle, all-round risk prevention and control; the same time, some companies have internal control measures Many deficiencies. This issue of a series of articles from the perspective of the design and practice of internal control measures, hoping to enterprise internal control system formulation and implementation can be helpful.