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想要使企业的财务报告尽量降低出现错误的几率、减少舞弊情况的发生,就一定要加强企业内部控制,同时企业进行内部控制以后使得财务报表的真实性得到保障。当然,现在我国的会计准则以及企业相关的制度在不断地发展、健全,但是经济在不断地发展,所以相关人员应该不断学习,对公司的内部控制结构进行相应的改革;制作会计报表一定要以事务所审计为基础,企业的所有会计信息都应该接受内部控制,最终达到提高会计信息质量的要求。
If you want to make your company’s financial reports minimize the chances of mistakes and reduce the occurrence of fraud, we must strengthen internal control of the enterprise, meanwhile the internal control of the enterprise enables the authenticity of the financial statements to be guaranteed. Of course, the accounting standards in our country nowadays and the related systems of enterprises are constantly developing and improving. However, the economy is constantly developing. Therefore, relevant personnel should keep learning and make corresponding reforms to the internal control structure of the company. Based on the auditing of the firm, all the accounting information of the enterprise should be subject to internal control and eventually meet the requirements of improving the quality of accounting information.