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新修订的《会计法》十分重视企业内部控制问题,明确规定了企业内部监督(即企业内部控制中的会计控制)的基本要求。财政部最近下发了《内部会计控制基本规范》,明确规定了内部会计控制的目标、原则、控制的内容、方法、内部会计控制的检查。一、内部控制应遵循的原则1、合法性原则。就是指企业必须以国家的法律法规为准绳,在国家的规章制度范围内,制定本企业切实可行的财务内控制度。这是企业建立内控制度体系的基础,在大量的违法违规的企业中,因为不依法办事,尤其是因为企业财务内控制度本身脱离了国家的规章制度,任意妄为,最后给国家给企业造成了损失,给社会带来了不良影响。2、整体性原则。就是指企业的财务内控制度必须充分涉及到企业财务会计工作的各个方面的控制,它既要符合企业的长
The newly revised Accounting Law attaches great importance to the issue of internal control of enterprises and clearly stipulates the basic requirements for internal control of enterprises (that is, accounting control in internal control of enterprises). The Ministry of Finance recently issued the “Basic Rules for Internal Accounting Control”, clearly defining the objectives and principles of internal accounting controls, the content and methods of control, and the inspection of internal accounting controls. First, the internal control should follow the principle of 1, the principle of legality. It means that the enterprise must take the laws and regulations of the country as the criterion and formulate the practicable financial internal control system within the scope of the state's rules and regulations. This is the basis for enterprises to establish an internal control system. In a large number of enterprises that violate laws and regulations, they fail to act according to law, especially because the financial internal control system of the enterprise itself is out of the country's rules and regulations and arbitrarily make a loss to the state. , Has brought the negative influence to the society. 2, the principle of integrity. Refers to the financial internal control system of the enterprise must be fully involved in the control of all aspects of corporate financial and accounting work, it is necessary to meet the company's long