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A.实施内部控制的方式 通常情况下,一个单位要实施内部控制,重点应当在组织结构及职责分工、授权批准、会计记录、资产保护、职工素质、预算管理和报告制度等主要环节组织实施,同时还要通过强化外部会计监督对企业施加压力,从而使内部控制最有效的发挥作用。 1.组织结构控制 根据内部控制的要求,单位在确定和完善组织结构的过程中,应当遵循不相容职务分离的原则。单位的经济活动通常可以划分为五个步骤,即:授权、签发、核准、执行和记录。一般情况下,如果
A. Ways of Implementing Internal Control Usually, an entity should implement internal control. The focus should be on the organization and implementation of key links such as organizational structure and division of responsibilities, authorization and approval, accounting records, asset protection, staff quality, budget management and reporting system. At the same time, we should exert pressure on the enterprises through strengthening the supervision of the external auditors so as to make the internal control work most effectively. 1. Organizational Structure Control According to the requirements of internal control, in determining and perfecting the organizational structure, units should follow the principle of separation of incompatible positions. An entity's economic activity can usually be divided into five steps, namely: authorization, issuance, approval, enforcement and recording. Under normal circumstances, if