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建立健全企业内部控制制度是建立现代企业制度的客观要求,内部控制失效造成会计信息失真,本文就法律责任、产权制度、激励机制、以人为本对完善内部控制制度进行了探索。
Establishing and perfecting the internal control system of an enterprise is an objective requirement of establishing a modern enterprise system. The failure of internal control causes distortion of accounting information. This article explores the improvement of internal control system based on legal responsibility, property right system, incentive mechanism and people-oriented principle.