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内部控制是由企业董事会、监事会、经理层和全体员工共同实施的旨在实现控制目标的过程。我国已建立了由《企业内部控制基本规范》和18个应用指引、1个评价指引、1个审计指引的企业内部控制规范体系。这些制度的建立,给企业的内部控制指明了方向,但企业在具体的实施过程中,还会面临各种各样的问题,如何将内部控制管理落到实处,真正成为企
Internal control is a process that is jointly implemented by the board of directors, the board of supervisors, the manager and all employees to achieve the control objectives. China has established a standard system of internal control by the “Basic Norms for Internal Control” and 18 application guidelines, 1 evaluation guidelines and 1 audit guideline. The establishment of these systems has pointed out the direction for the internal control of enterprises. However, in the specific implementation process, enterprises also face various problems. How to implement internal control management and truly become the enterprises