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一、前言内部控制制度是社会经济发展到一定阶段的产物,是现代企业管理的重要手段。我们知道,有关企业经营的失败、会计信息失真、违法经营等情况在很大程度上都可以归结为企业内部控制制度的缺失或失效。
I. Preface The internal control system is the product of a certain period of socio-economic development and an important means of modern enterprise management. We know that the failure of business operations, the distortion of accounting information, and illegal operations can all largely be attributed to the absence or ineffectiveness of corporate internal control systems.