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近年来,由于没有建立和完善内部控制制度,很多企业的经济发展受到严重制约。由于内控系统缺失或内控漏洞而导致企业陷入危机的案例不胜枚举,为广大管理者敲响了警钟。内部控制是由企业董事会、监事会、经理层和全体员工共同实施的、旨在实现控制目标的过程。其目标为: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
In recent years, the economic development of many enterprises has been severely restricted because no internal control system has been established and perfected. Due to the lack of internal control system or internal control loopholes led to enterprises in crisis in numerous cases, for the majority of managers sounded the alarm. Internal control is implemented jointly by the corporate board of directors, the board of supervisors, the manager and all employees to achieve the goal of control. Its objectives are: to reasonably ensure that the operation and management of the enterprise are lawful and compliant, that the assets are safe, that the financial reports and related information are true and complete, and that they enhance the efficiency and effectiveness of the operation