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一内部控制制度也称内部管理制度,它是三十年代从牵制制度发展和完善起来的企业内部管理制度。内部控制制度的概念,在国外还没统一的认识。大致有三种代表性的意见。一是:美国会计师协会在1949年制定的内部控制这本小册子里指出:“内部控制,目的在于维护企业资产、查对其会计资料是否正确和可靠,以及提高和进一步贯彻既定经济方针,它包括企业的组织设计和所有调整方法和调整手段的使用”。二是:英国注册会计师协会在1961年发表的第一号审计意见书中指出:“内部控制不仅是指内部牵制和内部审计,而且是指对企业的财务和其他方面的全部控制,以便搞好企业经营活动,维护其资产完整,尽可能地确保其会计记录的正确性和可靠性”。
An internal control system is also called internal management system. It is an internal management system developed and perfected from the containment system in the 1930s. The concept of internal control system does not yet have a unified understanding abroad. There are roughly three representative opinions. The first is: The booklet of internal control established by the American Institute of Certified Public Accountants in 1949 states: “Internal controls aim to safeguard corporate assets, check the accuracy and reliability of accounting data, and improve and further implement established economic policies. Including the organizational design of the company and the use of all adjustment methods and adjustments.” The second is: In the first audit opinion issued by the British Institute of Certified Public Accountants in 1961, it pointed out: “Internal control not only refers to internal containment and internal audit, but also refers to the overall control of the company’s financial and other aspects in order to do a good job. The company’s business activities, the maintenance of its assets integrity, as much as possible to ensure the accuracy and reliability of its accounting records.”