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本文主要通过分析和研究唐山开元机器人系统有限公司内部控制的发展,阐述内部控制对企业的重要性。内部控制是我国会计监督工作的重要组成部分,随着现代中小型企业制度的建立和不断完善,内部控制的理论框架和业务范围也需要进一步的构建和扩展。内部控制不仅仅是企业会计控制系统的重要分支系统,也是实现企业决策目标的重要手段。加强企业内部控制是建立企业法人制度和产权制度的需要。也是确保企业资产增值和企业经营合法权益的需要。企业内部控制必须做好监督、参谋的职能。
This paper mainly analyzes and studies the development of internal control of Tangshan Kaiyuan Robot System Co., Ltd., and expounds the importance of internal control to the enterprise. Internal control is an important part of our country’s accounting supervision. With the establishment and improvement of modern small and medium-sized enterprise system, the theoretical framework and business scope of internal control need to be further constructed and expanded. Internal control is not only an important branch of enterprise accounting control system, but also an important means to achieve the goal of enterprise decision-making. Strengthening the internal control of enterprises is the need of establishing corporate legal person system and property right system. It is also necessary to ensure the appreciation of assets and the legitimate rights and interests of enterprises. The internal control of enterprises must be well supervised and staffed.