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内部会计控制制度是社会经济发展到一定阶段的产物,内部控制制度是企业为了保证业务活动的有序进行、确保资产的安全完整、防止欺诈和舞弊行为及实现经营管理目标而制定和实施的一系列具有控制职能的方法、措施和程序。
The internal accounting control system is a product of the social and economic development to a certain stage. The internal control system is formulated and implemented by enterprises in order to ensure the orderly conduct of business activities, ensure the safety and integrity of assets, prevent fraud and fraud, and achieve management and management objectives Series of methods, measures and procedures with control functions.