论文部分内容阅读
我国提出重视企业内部牵制和内部审计只是最近几年的事,人们至今对它们的科学含义及两者的相互关系,尚未获得一致的认识。本文拟对此略陈管见。一、从企业内部控制体系的统一之中,正确把握企业内部牵制和内部审计的科学含义企业实现现代化管理,除要有现代化管理的理论指导,采用各项先进的技术和方法外,前提是完善企业的各项基础工作,基础是健全企业的内部控制制度。企业的内部控制,包括两项内容:一是企业的内部牵制工作;二是内部审计。企业的内部牵制制度,是指凡涉及财产物资和货币资金的收付、记载及其核算的各项工作,规定由二人或二人以上分工
China’s emphasis on internal deterrence and internal auditing is only a matter of recent years. People have not yet reached a consensus on their scientific meaning and their mutual relations. This article intends to read this slightly. 1. From the unification of the internal control system of an enterprise, we must correctly grasp the scientific implications of internal containment and internal audit. The modernized management of enterprises requires not only the theoretical guidance of modern management, but also advanced technologies and methods. The prerequisite is perfection. The basic work of the enterprise is based on the sound internal control system of the enterprise. The internal control of a company includes two items: First, the company’s internal containment; second, internal audit. The enterprise’s internal containment system means that all work related to the collection, payment, recording, and accounting of property assets and monetary funds requires the division of labor by two or more persons.