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企业内部控制主要是针对企业的管理者而言的,那么就会有很多人认为内部控制主要指公司财务上的控制,也就把责任归结到会计部门,其他部门也就自动脱离了关系。也正是因为这种错误观念而使得内部控制体系没有真正的发挥作用,也就不能发挥其管理的功能。如今,伴随着社会主义市场经济的发展,越来越多的管理者开始重视内部控制这一有效的管理方法,也越来越注意到内部控制体系的重大作用,深入研究企业内部控制管理体系,有利于提高企业的经营效果,为企业的发展提供平衡稳定的空间。
The internal control of enterprises is mainly aimed at managers of enterprises, then many people think that internal control mainly refers to the financial control of the company, which also restores the responsibility to the accounting department, and other departments are automatically out of the relationship. It is precisely because of this misconception that internal control system has not really played a role, it can not play its management functions. Nowadays, with the development of socialist market economy, more and more managers begin to attach importance to the effective management method of internal control. They also pay more and more attention to the important role of the internal control system, deeply study the internal control and management system of enterprises, This will help increase the operating efficiency of enterprises and provide a balanced and stable space for the development of enterprises.