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在市场竞争日趋激烈的当今社会,企业要生存、发展已离不开内部控制。内部控制成为企业很重要的工作。目前我国许多企业特别是煤炭企业对内部控制的认识还只是局限在制订内部控制制度和内部控制结构阶段,甚至有些企业认为内部控制就是内部监督,这种观念是大错特错的。因此,我们在这里有必要对企业内部控制问题作进一步的探讨。一、企业建立内部控制制度的必要性企业单位制定内部控制制度的目的在于保证组织机构经济活动的正常运转,
In an increasingly competitive market in today’s society, enterprises have to survive, development has been inseparable from the internal control. Internal control has become a very important business. At present, many enterprises in our country, especially coal enterprises, have only made their understanding of internal control limited to the stage of formulating the internal control system and internal control structure. Some even think that internal control is internal supervision. This concept is totally wrong. Therefore, it is necessary for us here to conduct further discussion on the issue of internal control of enterprises. First, the need for enterprises to establish an internal control system Enterprise units to develop internal control system is designed to ensure the normal operation of the economic activities of the organization,