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1内部控制的定义及其局限性1.1内部控制内部控制是企业行政事业单位为了确保国家法律法规以及经营方针、政策的贯彻执行,保护物资的安全与完整,保证财务会计信息和其他相关信息的真实性、准确性、及时性和可靠性,避免或降低各种风险,促进企业行政事业单位经营管理活动的经济性、效率性和效果性,实现单位既定的目标,在充分考虑内外部环境因素的基础上,对所属单位和人员的行为进行制约和规范,对所拥有的资金和财产进行维护和有效利用而制定的一系列方法、程序和制度的总称。
1 Definition of internal control and its limitations 1.1 Internal control Internal control is the enterprise administrative units in order to ensure the national laws and regulations and operating principles and policies to implement and protect the safety and integrity of materials to ensure the accuracy of financial and accounting information and other relevant information Accuracy, timeliness and reliability, avoid or reduce all kinds of risks, promote the economic, efficiency and effectiveness of the operation and management activities of the enterprise administrative units, realize the established objectives of the units, and give full consideration to the internal and external environmental factors On the basis of a series of methods, procedures and systems for the control and regulation of the behavior of their subordinate units and personnel and the maintenance and effective use of the funds and property they own.