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一、我国企业内部控制的现状内部控制是指被审计单位为了保证业务活动的有效进行,保护资产的安全与完整,防止、发现、纠正错误与舞弊,保证会计资料的真实、合法而制定和实施的政策与程序。内部控制贯穿于企业经营活动的各个方面,只要存在企业经济活动和经营管理,就需要有相应的内部控制。一个设计和运行良好的内部控制系统不仅能够使企业合理配置资源、提高生产率,而且能防范和发现企业出现的欺诈行
I. Current Situation of Internal Control in China Internal Control refers to the audited units in order to ensure the effective conduct of business activities to protect the safety and integrity of assets, to prevent, detect, correct errors and fraud, to ensure that accounting information is true and legitimate and the formulation and implementation Policies and procedures. Internal control runs through all aspects of business activities, as long as there is business activity and management, you need to have the appropriate internal control. A well-designed and well-functioning internal control system not only enables businesses to properly allocate resources and increase productivity, but also prevents and discards fraudulent firms