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现代企业内部控制是指由董事会、监事会、经理层和全体员工实施的,旨在实现控制目标的过程。控制目标是指合理保证企业经营管理合法合规,资产安全,财务报告及相关细节真实完整,提高经营效率和效果,促进企业实现发展战略。企业内部控制制度,实际上是促进企业建立完善治理结构的规范新要求,其目的在于促进企业按现代企业产权制度要求,平衡各利益方之间的关系,在确保各方利益,特别是投资
Modern enterprise internal control refers to the process implemented by the board of directors, the board of supervisors, the manager and all employees to achieve the goal of control. Control objectives are the reasonable assurance that the operation and management of the enterprise are lawful and compliant, the assets are safe, the financial reports and related details are true and complete, the operating efficiency and effectiveness are enhanced, and the enterprises are encouraged to realize the development strategy. The internal control system of an enterprise is actually a new normative requirement for promoting establishment and improvement of the governance structure of an enterprise. Its purpose is to promote enterprises to balance the relationships among various stakeholders according to the requirements of modern enterprise property rights system, and ensure the interests of all parties, especially investment