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内部牵制internal check是内部控制inte rnal control(有的译为内部管理)体系中的重要组成部分.它是财务会计基础工作的主要内容之一,也是开展审计工作的基本条件.它对防止错误与舞弊,保障公共财产的安全完整;对保持会计资料的正确可靠,促进经济业务的顺利开展;对贯彻执行国家的政策法令、规章制度,维护财经纪律;对资源的合理利用和提高经济效益,都具有相当显著的功能.内部牵制制度,由于职责分工十分明确具体,专业化程度较高,因此,在执行的过程中,在适当的环节上或不同的职能人员之间,互相运用财会业务手续,各自独立完成本职工作,进而互相验证、
Internal check Internal check is an important part of inte rnal control system of internal control, which is one of the main contents of basic work of financial accounting and the basic condition for carrying out audit work. Fraud and safeguard the safety and integrity of public property; to maintain the correct and reliable accounting information to promote the smooth progress of economic operations; to implement the national policies and decrees, rules and regulations, maintain financial discipline; rational use of resources and improve economic efficiency, both The internal control system, because the division of responsibilities is very specific and highly specialized, therefore, in the implementation process, the appropriate links or between different functional staff, the mutual use of accounting procedures, Each independently to complete their own work, and then verify each other,