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内部控制是指企业为了保证业务活动的有效进行,保护资产的安全和完整,防止、发现、纠正错误与舞弊,保证会计资料的真实、合法、完整而制定和实施的政策与程序。本文结合娱乐行业探讨内部控制制度的构建和完善。
Internal control refers to the policies and procedures formulated and implemented by enterprises in order to ensure the effective operation of business activities, protect the safety and integrity of assets, prevent, discover and correct mistakes and fraud, and ensure the authenticity, integrity and completeness of accounting information. This article explores the construction and improvement of the internal control system in connection with the entertainment industry.