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内部控制制度是企业管理当局为了提高经营效率和效果、使业务活动遵循既定的法规以及为保证会计信息的真实可靠而建立的控制政策和程序。随着企业管理的规范化以及规模的扩大化,内部控制显得异常重要和必要。要保证会计信息的可靠性,防止会计信息失真,必须从完善公司治理结构入手,建立和实施健全、有效的内部控制制度。
The internal control system is a control policy and procedure established by the company’s management authorities to improve the efficiency and effectiveness of operations, to enable business activities to follow established regulations, and to ensure the authenticity and reliability of accounting information. With the standardization of business management and the expansion of the scale, internal control is extremely important and necessary. To ensure the reliability of accounting information and prevent the distortion of accounting information, we must start from perfecting corporate governance structure and establish and implement a sound and effective internal control system.