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内部控制是企业为了提高会计信息的质量,保护资产的安全和完整,确保有关法律法规和规章制度的贯彻执行和实施的一个控制体系。有效的内部控制是提高企业管理水平和防止错误舞弊的重要基石。我国内部控制体系是以内部财务控制的形式来规范的,基本形成了以内部财务控制为主,兼顾与财务相关的其他内部控制制度体系。内部财务控制是企业内部控制的一个重要方面。文章将企业内部控制作为一个相对独立的系统,围绕企业内部财务控制的目的和主要内容,就企业内部控制的结构、内部控制的现状和任何加强企业预算控制、会计控制、内部审计及财务风险进行了论述。
Internal control is a control system in order to improve the quality of accounting information, protect the safety and integrity of assets, and ensure the implementation and enforcement of relevant laws and regulations and rules and regulations. Effective internal control is an important cornerstone for raising the level of corporate governance and preventing malpractices. The internal control system of our country is standardized in the form of internal financial control, which basically forms a system of other internal control systems that focuses mainly on internal financial control and balances with financial affairs. Internal financial control is an important aspect of internal control. The article regards the internal control of a company as a relatively independent system. It focuses on the internal control structure and internal control of the enterprise and any measures to strengthen the budget control, accounting control, internal audit and financial risk of the enterprise around the purpose and main contents of internal financial control. The discussion.