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企业内部控制是一种制度安排,目的是保护资产的安全完整,防范欺诈和舞弊行为,实现既定的经济目标。建立科学、合理、有效的内部控制度是企业预防腐败、促进廉政建设的内在需要。廉政建设的目标主要在于通过组织建设、制度建设、政治思想教育等手段,预防企业各级人员尤其是党员干部发生贪污腐败行为,对已经发生的贪腐行为,及时发现、制止并予以处理。其核心是规范企业各级人员的职务行为;其最终目标是保证企业实现经营目标。
Internal control is an institutional arrangement aimed at protecting the safety and integrity of assets, preventing fraud and fraud, and achieving the stated economic goals. Establishing a scientific, rational and effective internal control system is an inherent need of enterprises to prevent corruption and promote the building of an honest and clean government. The main objective of building an honest and clean government lies in preventing corruption at all levels of enterprises, especially party members and cadres, through organizational construction, system construction and political and ideological education. The corruption that has already occurred has been detected, stopped and dealt with in time. Its core is to standardize the staff at all levels of business activities; its ultimate goal is to ensure that enterprises achieve business objectives.