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内部控制是指由单位治理层、管理层及其员工共同实施的、旨在实现控制目标的过程。内部控制的目标是合理保证单位经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果,促进单位实现发展战略。近年来,我国企业由于内部控制存在问题导致譬如亿安科技、银广夏、“中航油巨亏”等影响巨大的案件层出不穷。因此建立和完善内部控制体系已成为迫切需要解决的问题。
Internal control refers to the unit management, management and staff work together to achieve the goal of control process. The objective of internal control is to reasonably ensure that the unit’s operation and management are legally and legally compliant, asset safety is true and complete, and its financial reports and related information are truthful and complete, so as to enhance the operating efficiency and effectiveness and promote the unit’s development strategy. In recent years, due to the problems of internal control in our country, there are many influential cases such as billion security science and technology, silver Guangxia, and “CNAC huge losses”. Therefore, establishing and perfecting internal control system has become an urgent problem to be solved.