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内部控制是企业为贯彻战略发展目标及经营决策目标,维护资产完整,保证会计信息准确和财务活动合法而建立的一系列控制系统。目前企业的内部控制局限于内部成本控制、资产安全控制、会计控制等操作层面上,而忽略了它的管理价值。以战略为导向的内部控制不仅可以满足企业对内部控制的要求,还可以帮助企业实现价值最大化。现介绍以战略为导向的内部控制的概念、特点及如何构建和实施。
Internal control is a series of control systems established by the enterprise for implementing the strategic development goals and business decision-making objectives, safeguarding asset integrity, ensuring accurate accounting information and legalized financial activities. At present, the internal control of an enterprise is limited to operational aspects such as internal cost control, asset safety control and accounting control, while ignoring its management value. Strategic internal control can not only meet the internal control requirements of enterprises, but also can help enterprises realize the value maximization. We introduce the concept, characteristics and how to build and implement the strategy-oriented internal control.