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1内部控制的发展内部控制的早期就是内部牵制,内部牵制在横向关系上,一项业务至少经过彼此相互独立的两个或两个以上部门或人员在工作中能接受检查和制约;在纵向关系上,一项业务至少也要经过互不隶属的两个或两个以上的环节,以使上下级相互监督。内部控制的两种方法是:会计系统
The development of internal control Early internal control is internal control, internal control In the horizontal relationship, a business at least through the mutual independence of two or more departments or personnel can be checked in the work and constraints; in the vertical relationship At least one business needs to go through two or more links that are not part of each other, so that the supervisors and supervisors can supervise each other. The two methods of internal control are: accounting system