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所谓内部控制,是指企业为了保证业务活动的有效进行,保护资产的安全和完整,防止、发现、纠正错误与舞弊,保证会计资料的真实、合法、完整而制定和实施的政策和程序。广义地讲,一个企业的内部控制是指企业的内部管理控制系统,包括为保证企业正常经营所采取的一系列必要的管理措施。内部控制的职能不仅包括企业最高管理当局
The so-called internal control refers to the policies and procedures formulated and implemented by enterprises in order to ensure the effective operation of business activities, protect the safety and integrity of assets, prevent, detect and correct mistakes and fraud, and ensure the authenticity, integrity and completeness of accounting information. Broadly speaking, an enterprise's internal control refers to the enterprise's internal management control system, including a series of necessary management measures to ensure the normal operation of the enterprise. The functions of internal control include not only top management of the enterprise