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企业内部控制是由企业管理层、员工共同建立并实施的,为实现经营管理目标、保证财务报告真实可靠,确保企业依法合规经营而提供合理保证的过程及机制。财务控制是内部控制的重点环节之一,在整个内控体系中有着举足轻重的作用。因此,在内部控制制度的设计上应坚持预防为主,查处为辅,注重选择关键控制点、注意相互牵制、设立补救措施等基本原则,并从以下方面建立和完善内部财务控制内容。
Enterprise internal control is established and implemented jointly by the management and employees of the enterprise. The process and mechanism of providing reasonable assurance for achieving the goal of operation and management, ensuring the authenticity of the financial report and ensuring that the enterprise complies with the law and operating in compliance with laws and regulations are provided. Financial control is one of the key aspects of internal control and plays a decisive role in the entire internal control system. Therefore, in the design of internal control system, we should insist on the principle of prevention, investigate and deal with supplements, pay attention to the selection of key control points, pay attention to each other and set up remedial measures and other basic principles, and establish and improve the contents of internal financial control from the following aspects.