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内部控制的根本作用在于衡量和纠正下属人员的活动,以保证事态的发展符合计划的要求。它要求按照目标和计划,对工作人员的业绩进行评价,找出消极偏差之所在,采取措施加以改进,以提高企业的经营效率和效益,防止损失,从而保证企业预定目标的实现。建立健全企业内部控制制度,就是在企业内部的职责分工、责任制度、财务会计制度、财产物资制度等有关企业管理制度中的具体体现和要求。
The fundamental role of internal control is to measure and correct the activities of subordinates to ensure that the development of the situation meets the requirements of the plan. It requires that in accordance with objectives and plans, evaluate the performance of the staff, find out the location of negative deviations, take measures to improve, in order to improve the company’s operating efficiency and efficiency, prevent losses, thus ensuring the realization of the company’s intended goals. Establishing and improving a company’s internal control system is the specific embodiment and requirements of the enterprise’s internal management system, such as division of responsibilities, responsibility system, financial accounting system, and property and material system.