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内部控制,指的是单位为实现一定的经营目标,改善生产经营效率,保障财产的安全完整,保证财务信息的真实准确,确保单位政策的贯彻执行,而采取的控制、监督、制约、激励等一系列管理制度和方法的总称。内部控制无论是用于测评企业的经营和财务风险,还是用于提高企业财务报告的准确性和及时性,都有着显著作用。此外,有效的内控机制还能促进企业开发未来发展潜能、提高运营效率。基于此,笔者试对企业内控机制展开研究,希望能够为我国企业的发展略尽绵薄之力。
Internal control refers to the units in order to achieve certain business objectives, improve the efficiency of production and management, to ensure the safety of property integrity, to ensure the true accuracy of financial information, to ensure the implementation of unit policy, and the control, supervision, constraints, incentives A series of management systems and methods in general. Internal control has a significant role to play both in assessing the operational and financial risks of an enterprise and in improving the accuracy and timeliness of its financial reports. In addition, effective internal control mechanism can promote enterprises to develop the potential for future development and improve operational efficiency. Based on this, I try to study the internal control mechanism of the enterprise, hoping to make a slight contribution to the development of our country’s enterprise.