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众所周知,企业的内部控制是企业管理的核心,企业管理又决定了企业的生死存亡。内部控制在配置资源,提高劳动生产率方面发挥着不容小觑的作用,与此同时,良好的内部控制对于企业内部的舞弊欺诈行为也具有很好的防范功能。那么,企业如何构建内部控制制度,规避会计舞弊行为?这是企业必须正视的重要问题。本文以此为主题展开探讨,希望能为企业规避会计舞弊案件起到一定的作用。
As we all know, the internal control of enterprises is the core of business management, business management in turn determines the survival of enterprises. Internal control plays an important role in allocating resources and improving labor productivity. At the same time, good internal control also has a good preventive function against fraud and fraud within the enterprise. So, how to build an enterprise internal control system to avoid accounting fraud? This is an important issue that enterprises must face. This article explores the theme of this article, hoping to avoid accounting fraud cases for enterprises to play a certain role.