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一、建立健全内部控制,是企业加强科学管理,有效防范、化解资产损失风险的需要随着改革的深化,市场经济的发展,市场竞争更趋激烈。企业经济活动、经济利益关系和资产收支渠道收支方式更加多样化、复杂化,资产减值损失的风险增大。特别是“应收款项”、“短期投资”、“存货”、“长期投资”等四项资产在经营中经常处于变动状态,处于减值损失的风险之中。为有效防范、化解资产损失风险,就必须建立健全内控制度,加强经营全过程的控制、监督、约束。这是确保企业财产安全完整,维护股东利益的需要;是保证企业经营有效运行、对经济业务活动进行有效组织、调节、考核的需要;也是防止和纠正失误、舞弊,确保会计核算真实、合法所必需。所
I. Establishing and Perfecting Internal Control Is Necessary for Enterprises to Strengthen Scientific Management, Preventively Ease and Mitigate the Risk of Asset Loss With the deepening of reforms and the development of market economy, market competition has become more fierce. The economic activities, economic interests and the ways of revenue and expenditure in the channel of income and expenditure of enterprises are more diversified and complicated, and the risk of asset impairment loss increases. In particular, the four assets such as “Receivables”, “Short-term investments”, “Stocks”, “Long-term investments” are often in a state of change in operation and are at risk of impairment . In order to effectively prevent and resolve the risk of asset loss, we must establish and improve the internal control system and strengthen the control, supervision and restraint of the entire operation. This is to ensure the safety and integrity of the enterprise property and to safeguard the interests of shareholders. It is necessary to ensure the effective operation of business operations and to effectively organize, regulate and evaluate economic business activities. It also prevents and rectifies mistakes and frauds and ensures that the accounting is true and lawful Required. The