目前在我国企业界,包括企业管理人员及企业员工,对内部控制的认识存在诸多不当之处。以下是笔者对一些认识误区的简要分析。一、内部控制的目标是防止会计信息失真有关准则指出,内部控制是单位为了合理保证财务报告的可靠性、经营的效率和效果以及对法律法规的遵守,由治理层、管理 Currently in our country’s business community, including business managers and employees, there are many misconceptions about the internal control. The following is a brief analysis of my understanding of some misunderstandings. I. The objective of internal control is to prevent the accounting information from being distorted The relevant guidelines indicate that internal control is the unit that, in order to reasonably ensure the reliability of financial reports, the efficiency and effectiveness of operations and the compliance with laws and regulations,