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目前,企业的管理层对内部控制的重要性缺乏足够认识,机构设置不健全,职责分工不明确,缺乏应有的内部治理结构,内部控制基础比较薄弱。如果内部审计只是例行公事,未发挥真正作用,将导致会计信息质量低劣。为了保证经济业务活动的有效进行,保护资产的安全和完整,保证财务收支合法,保证会计信息真实,在组织内部应设计完善的内部控制制度,从而提高经济效益。
At present, the management of the enterprise lacks enough understanding of the importance of internal control, the establishment of the organization is not perfect, the division of responsibilities is not clear, the internal governance structure is lacking, and the foundation of internal control is relatively weak. If the internal audit is only routine, did not play a real role, will lead to poor quality of accounting information. In order to ensure the effective operation of economic activities, protect the safety and integrity of assets, ensure the financial revenues and expenditures are lawful, guarantee the authenticity of accounting information, and design and improve internal control systems within the organization so as to enhance economic efficiency.