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《会计法》明确提出各单位应当建立、健全本单位的内部会计监督制度的要求,并提出会计工作中职务分离、授权批准、建立有效的会计系统、加强内部监督及激励约束机制等规定,这些要求和规定从其实质内容来讲,就是要加强各单位的内部控制。其目的在于建立和完善符合现代管理要求的内部组织结构,形成科学的决策机制、执行机制和监督机制,确保单位经营管理目标的实现:建立行之有效的风险控制系统,强化风险管理,确保单位各项业务活动的健康运行,堵塞漏洞、消除隐患,防止并及时发现和纠正各种欺诈、舞弊行为,保护单位财产的安全完整,确保国家有关法律法规和单位内部规章制度的贯彻执行。要实现上述目标,认为,只有在建立内部控制制度的基础上运用各种内部控制方法才能真正将内部控制落到实处。
The Accounting Law explicitly states that each unit should establish and perfect the internal accounting supervision system of its own units and put forth the regulations on separation of duties, authorization and approval, establishment of an effective accounting system, strengthening of internal supervision and incentive and restraint mechanisms in accounting work, etc. Requirements and provisions from its substance is concerned, is to strengthen the internal control of various units. Its purpose is to establish and improve the internal organizational structure in line with the requirements of modern management, and to form a scientific decision-making mechanism, implementation mechanism and supervision mechanism to ensure the realization of business management objectives of the unit: to establish an effective risk control system, strengthen risk management and ensure that units The healthy operation of all business activities, plug loopholes and eliminate hidden dangers, to prevent and promptly detect and correct all kinds of fraud and fraud, protect the safety and integrity of property units to ensure that the relevant state laws and regulations and units of internal rules and regulations of the implementation. In order to achieve the above objectives, we believe that only by applying various internal control methods based on the establishment of an internal control system can we truly implement internal control.