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内部控制制度是现代企业管理的一项重要制度。它是一个单位内部的管理控制系统,以及为保证单位经济正常进行所采取的一系列必要的管理措施,不仅包括最高管理层用以授权、组织、指挥经济活动的各种方式方法,还包括核算、分析各种信息资料的程序与步骤,以及对单位各项经济活动进行评价和控制的有关制度。内部控制对于保护单位财产,检查有关数据的正确性、可靠性,提高经营效率,贯彻既定的管理方针具有重要意义。
Internal control system is an important modern enterprise management system. It is an internal management control system and a series of necessary management measures to ensure normal operation of the unit, including not only the various ways and means of top management to authorize, organize and direct economic activities, but also accounting , Procedures and procedures for analyzing various kinds of information and materials, and relevant systems for evaluating and controlling various economic activities of the unit. Internal control is of great significance to protecting the unit property, checking the correctness and reliability of relevant data, improving operating efficiency and implementing the established management guidelines.