如果说企业的目标是实现价值最大化,那么健全的内部控制则是实现这一目标的有力保障。常言道:人非圣贤孰能无过,财务人员在会计工作中可能发生各类偏差、失误,更有甚者动机不良,进行故意的、有预谋的财务造假和欺诈行为。因此,建立一套能有效地防范错弊的企业内部控制制度是避免出现以上现象的关键。 If the goal of the enterprise is to maximize value, sound internal controls are a powerful guarantee for achieving this goal. As the saying goes, people are not able to have a sage. Financial staff may have various types of deviations and mistakes in accounting work. Even worse, they have bad motives and engage in deliberate and premeditated financial frauds and frauds. Therefore, the establishment of a set of internal control systems that can effectively prevent frauds and abuses is the key to avoiding these phenomena.