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随着新会计准则、审计准则的出台,我们有必要对与之密切相关的一些概念进行重新审视,为了理解国家政策变化的方向及在新准则指引下的一些操作方法的更新,本文试图就与企业财务管理有关的两个概念——内部控制、内部审计进行分析,阐述内部控制体系在整个企业管理中的重要作用。
With the promulgation of new accounting standards and auditing standards, it is necessary for us to review some closely related concepts. In order to understand the direction of the change of national policies and some operational methods under the new guidelines, Two concepts related to corporate financial management - internal control and internal audit are analyzed to illustrate the important role of internal control system in the whole enterprise management.