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内部控制就是为了保证各项业务活动的有效进行,确保资产的安全完整,防止欺诈和舞弊行为,为实现经济管理目标等而制定和实施的一系列具有控制职能的方法、措施和程序。,内部控制其实质就是堵塞管理漏洞,达到合理安排资金使用、强化财物监管的目的,以减少不必要的资金占用,树立起节约便是效益的理念。文章结合实际案例对此进行了分析。
Internal control is a series of control methods, measures and procedures formulated and implemented to ensure the effective conduct of various business activities, ensure the safety and integrity of assets, prevent fraud and fraud, and achieve the goal of economic management. The essence of internal control is to plug the loopholes in management so as to achieve the objective of arranging the rational use of funds and strengthening the supervision of property so as to reduce the unnecessary fund occupation and establish the concept of saving as a benefit. The article analyzes this with the actual case.