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企业内部控制制度是企业内部各层次、各环节整体科学高效的管理控制制度的有机体系,是由一系列控制政策和程序所组成的系统。目的是保证生产经营活动有序、高效的运行,保证企业资产的完整与安全,防范各种经营风险,及时防止和纠正错误与弊端,保证会计资料的真实完整,经营运作信息的及时准确。它是通过企业内部高层管理者乃至每一名员工在明确分工的基础上进行的科学高效的相互制约的行为规范。一个企业建立健全企业
The internal control system of an enterprise is an organic system of scientific and efficient management and control systems at all levels and within all aspects of the enterprise. It is a system composed of a series of control policies and procedures. The purpose is to ensure the orderly and efficient operation of production and business activities, to ensure the integrity and safety of corporate assets, to prevent various business risks, to prevent and correct errors and drawbacks in a timely manner, to ensure the integrity of accounting information, and timely and accurate information on business operations. It is a scientific and highly effective and mutually-restrictive code of conduct that is carried out on the basis of a clear division of labor between the company’s top management and even each employee. A company establishes a sound enterprise