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企业完善的内部控制体系能帮助企业得到持续稳定的发展,保证企业的资金安全和财务报告都能有着一定的完整性,企业的经营管理也能够符合相关的法律法规,从而提高企业的经营状况。随着我国社会的不断进步,现代化的企业已经以责权明确、管理科学、政企分开等为基础,企业必须建立一个完善内部控制体系,构建一个包括内部监督、政府监督和社会监督在内的会计监督体系,以此来促进企业的迅速发展,本文就企业如何构建并完善内部控制体系作几点探讨。
The perfect internal control system of the enterprise can help the enterprise get sustained and stable development, ensure the financial safety of the enterprise and the financial report all have a certain integrity, and the operation and management of the enterprise can also comply with the relevant laws and regulations so as to improve the operation status of the enterprise. With the continuous progress of our society, the modernized enterprises have already set up a system of internal control based on clear responsibility and authority, scientific management and the separation of government and enterprises. It is necessary to establish a system that includes internal supervision, government supervision and social supervision Accounting supervision system, in order to promote the rapid development of enterprises, this article on how to build and improve the internal control system to make a few discussions.