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会计内部监督和内部控制是企业内部管理的重要组成部分,内部控制是内部监督的前提和依据,会计内部控制制度是否健全直接影响到企业内部的整体运行和会计部门的作用。因此,在企业中设置内部控制和内部监督部门在当前的大环境下就显得尤为重要,加强内部监督和内部控制也成为了企业可持续发展的必要条件,内部监督和内部控制的关系以及怎样能够让二者发挥最大的作用也是值得深刻探讨的问题。
Internal control of accounting and internal control are important components of internal management. Internal control is the premise and basis of internal supervision. Whether the internal control system of accounting is sound or not directly affects the overall operation of the enterprise and the role of accounting department. Therefore, the establishment of internal control and internal supervision departments in the enterprise is particularly important in the current environment. Strengthening internal supervision and internal control have also become the necessary conditions for the sustainable development of enterprises. The relationship between internal supervision and internal control and how can it be implemented Let the two play the greatest role is also worthy of deep discussion.