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内部控制并非是在企业内部实行的对内部人、财和物的控制,内部控制的价值在于它能够把持企业运行的方向,相对合理地保障企业达到利润目标、实现商业愿景以及减少突发事件,使经营管理者能够快速应对经济和市场环境的变化、客户需求和竞争优势的转移,以及重新调整架构以求未来的持续发展。内部控制有助于提高效率、降低资产损失的风险、增强财务报告的可信度和提高法律法规的遵守程度。内部控制也越来越成为人们心目中解决众多潜在问题的一种管理方案。
Internal control is not the control of the insiders, financial assets and goods that are implemented inside the enterprise. The value of internal control lies in its ability to control the operation of the enterprise, ensure the business to achieve the profit target relatively rationally, realize the commercial vision and reduce the emergencies, So that managers can quickly respond to changes in economic and market environment, the transfer of customer needs and competitive advantage, as well as re-adjust the structure for the sustainable development in the future. Internal controls can help improve efficiency, reduce the risk of asset losses, increase the credibility of financial reports and increase compliance with laws and regulations. Internal control is also increasingly becoming a management solution in people’s minds to solve many potential problems.