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2001年6月,财政部发布了《内部会计控制规范——基本规范(试行)》和《内部会计控制规范——货币资金(试行)》。揭开了建设有中国特色的企业内部控制规范的序幕。两个规范作为《会计法》的配套规章,是解决当前一些企业内部管理混乱、控制弱化的重要举措。从规范的内容和方法看,其本质是一种控制制度,它借鉴和吸收了内部控制基本理论精华和主要内容。该规范对内部控制的定位是以内部会计控制为主,同时兼顾与会计相关的控制。因此,贯彻执行《内部会计控制规范》,对建立健全企业内部控制有着重要意义。 一、贯彻《内部会计控制规范》精神,建立健全企业内部控制制度 加入WTO以后,我国企业将直接面对外国企业特别是跨国公司的挑战。我国企业的竞争压力越来越大,面临
In June 2001, the Ministry of Finance promulgated the “Standard for Internal Accounting Control - Basic Specifications (Trial)” and “Internal Accounting Control Standard - Monetary Fund (Trial)”. Opened the prelude to building the internal control norms with Chinese characteristics. As the supporting regulations of “Accounting Law”, the two norms are important measures to solve the current chaos and weakening of management in some enterprises. From the normative content and method, its essence is a control system, which draws on and absorbs the essence of the basic theory of internal control and the main content. The standard positioning of internal control is based on internal accounting controls, taking into account the relevant accounting controls. Therefore, the implementation of the “Standard for Internal Accounting Control” is of great significance to establish and improve the internal control of enterprises. I. Carrying out the spirit of “Standard for Internal Accounting Control” and establishing and perfecting the internal control system of the enterprise After joining WTO, Chinese enterprises will directly face the challenge of foreign enterprises, especially multinational corporations. The competition pressure of our country's enterprises is more and more facing