论文部分内容阅读
企业内部控制的目标、原则、要素在2008年5月财政部出台的《内部控制基本规范》中已有明确的介绍;企业对各个层面的控制应注意的问题以及如何进行控制在2010年4月国家出台的《内部控制配套指引》中也有明确的规定。而如何进行企业内部控制建设是值得我们探讨的问题,本文作者根据对内部控制的认识,从企业建立内部控制的必要性入手,对如何建立企业内控制度提出了自己的看法,希望企业结合实际建立内控制制度并落到实处,为企业牟利。
The objectives, principles and elements of internal control of enterprises have been clearly described in the “Basic Rules for Internal Control” promulgated by the Ministry of Finance in May 2008; the issues that enterprises should pay attention to at all levels of control and how to control them In April 2010 The “Guiding Principles for Internal Control” promulgated by the state also has explicit provisions. How to carry out the construction of internal control is worth discussing. According to the understanding of internal control, the author starts with the necessity of establishing internal control and puts forward his own opinion on how to establish the internal control system. Internal control system and implemented, for the business profit.