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现阶段,我国逐渐加强对内部会计控制的建设,对该方面的控制也逐渐加强。但是由于起步晚,我国内部会计控制还有很多不足之处,受限于我国的国情、管理者越权与失职等因素。针对上述问题,可从COSO框架的五个方面来解决,实现以内部会计控制为核心,以内部审计为主,以外部审计为辅,各控制点各负其责相互制约的内部控制体系。
At this stage, our country gradually strengthens the construction of internal accounting control, and the control on this aspect is gradually strengthened. However, due to the late start, there are still many shortcomings in the internal accounting control in our country, which are limited by factors such as our national conditions, managers’ overreaching and neglect of duty. To solve the above problems, we can solve it from five aspects of the COSO framework, and achieve an internal control system that takes internal accounting control as the core, internal audit as the mainstay, supplemented by the external audit, and controls and controls each other.