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企业制定内部控制制度的目的,在于保证其经济活动的正常运转,保护企业资产的安全、完整与有效运用,提高企业的经营管理水平。财务内部控制是内部控制的重要组成部分,财务控制的本质就是从财务管理的立场实施管理控制。
The purpose of an enterprise to formulate an internal control system is to guarantee the normal operation of its economic activities and to protect the safety, integrity and effective use of its assets so as to enhance its management level. Financial internal control is an important part of internal control. The essence of financial control is to implement management control from the position of financial management.