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内部控制是企业为了提高会计信息的质量,保护资产的安全和完整,确保有关法律法规和规章制度的贯彻执行而制定和实施的一个控制系统。内部控制是一个复杂的系统,在这个复杂系统中,只有协调和理顺各种因素和关系,才能更好地发挥企业的盈利能力和提升管理者的管理水平,以适应日益国际化的市场环境。
Internal control is a control system developed and implemented by enterprises to improve the quality of accounting information, protect the safety and integrity of assets, and ensure the implementation of related laws and regulations and rules and regulations. Internal control is a complex system in which only by coordinating and rationalizing various factors and relationships can the profitability of enterprises be enhanced and the management level of managers improved so as to adapt to the increasingly internationalized market environment .