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企业单位制定内部控制制度的目的在于保证组织机构经济活动的正常运转,保护企业资产的安全、完整与有效运用,提高经济核算的正确性与可靠性,推动与考核企业单位各项方针、政策的贯彻执行,评价企业的经济效益,提高企业经营管理水平。而我国的企业内部控制制度建设和理论相对滞后的现实,使研究企业内部控制的理论与实务成了目前最紧迫的课题之一。
The purpose of establishing internal control system by an enterprise unit is to ensure the normal operation of the economic activities of the organization, protect the safety, completeness and efficiency of the enterprise assets, improve the accuracy and reliability of economic accounting, and promote and evaluate the principles and policies of the enterprise units Carry out, evaluate the economic benefits of enterprises, improve the level of business management. However, the reality that the construction and theory of enterprise’s internal control system in our country lags behind has made the theory and practice of studying internal control of enterprises become one of the most pressing issues at present.