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内部控制是社会经济发展到一定阶段的产物,是现代企业管理的重要手段。在社会化大生产中,内部控制作为企业生产经营活动自我调节、自我约束的内控机制,处于企业中枢神经系统的重要位置。正如COSO报告对内部控制概念的描述:内部控制是由企业的董事会、管理层和员工共同设计并实施的,旨在为财务报告的可靠性,经营的效果和效率以及相关法律法规的遵循等提供合理保证的过程。内部控制包括控制环境、风险评估、控制活动、信息与沟通、监控等五个相互关联的要素,其主要特点是既包括了内部控制环境,又考虑了外部控制环境和诸多风险因素。因此,只有不断完善企业内部控制制度,才能防范舞弊,减少损失,确保企业的稳定和持续发展。
Internal control is the product of the social and economic development to a certain stage and an important means of modern enterprise management. In the socialization of large-scale production, internal control, as an internal control mechanism for self-regulation and self-restraint of production and business activities, is in an important position in the central nervous system of enterprises. Just as the COSO report describes the concept of internal control: Internal control is designed and implemented jointly by the board of directors, management and employees of an organization to provide for the reliability of financial reporting, the effectiveness and efficiency of operations, compliance with applicable laws and regulations, etc. Reasonable assurance of the process. Internal control includes five interrelated elements: control environment, risk assessment, control activities, information and communication, and monitoring. Its main features include not only the internal control environment but also the external control environment and many risk factors. Therefore, only by constantly improving the internal control system of the enterprise can we prevent fraud and reduce losses so as to ensure the stable and sustainable development of the enterprise.