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内部控制机制是是经济社会发展到一定阶段的必然产物,也是经济领域相关部门在当今社会继续向前发展的根本保障。内部控制机制可以为相关经济部门、企事业单位的发展,稳固内部的所有因素,提供长久的发展动力,可以为其发展保驾护航。审计内控机制和会计内控机制是内部控制机制中重要的两个方面,有着极其紧密的联系。这两者也可以看作是一个问题的两个方面,但是这两个方面都对这个问题产生一定的影响。良好的内部控制机制,对相关活动有非常重要的保密作用、管理作用和监督作用。内部控制机制直接影响着公司的运行与发展。无论是审计内控机制,还是会计内控机制,重要性都不言而喻。二者是内部控制机制中的两大工具,或者说两个最重要的组成部分。通过探析审计内控机制和会计内控机制的关联性,就可以准确把握这两种工具,最大限度的发挥内部控制机制的作用,最大化的增强内部控制机制的影响力。
The internal control mechanism is an inevitable outcome of the economic and social development to a certain stage and is also the fundamental guarantee for the relevant departments in the economic field to continue moving forward in today’s society. The internal control mechanism can provide a long-term driving force for the development of relevant economic departments, enterprises and institutions and stabilize all internal factors, so as to protect their development. The audit internal control mechanism and the accounting internal control mechanism are two important aspects of the internal control mechanism with extremely close links. Both can also be seen as two aspects of a problem, but both of these aspects have an impact on the issue. Good internal control mechanism has a very important role of confidentiality, management and supervision of related activities. The internal control mechanism directly affects the operation and development of the company. Whether it is audit internal control mechanism, or accounting internal control mechanism, the importance of self-evident. Both are two of the most important internal control mechanisms, or the two most important ones. By analyzing the correlation between the audit internal control mechanism and the accounting internal control mechanism, we can accurately grasp these two tools, maximize the role of the internal control mechanism and maximize the influence of the internal control mechanism.