论文部分内容阅读
企业财务报告在企业的内部控制指引下,要求对于财务报告的编制前、编制中和编制过后的分析都体现内部控制制度对于财务报告编制各环节的控制与质量保证要求。但在企业实际环境中,还存在着企业财务报告的内部控制环境薄弱、落实不到位和内外部的监督管理问题,都给企业财务报告的质量保证带来了负面影响。内部控制中出现的问题在企业财务报告中从数据支持开始,贯穿了财务报告的编制内容、编制全过程和编制后的分析全过程。
Under the guidance of internal control of enterprises, enterprise financial reports require that the analysis before, after and after the preparation of financial reports embodies the requirements of internal control system for the control and quality assurance of all aspects of financial reporting. However, in the real environment of the enterprise, there is still a weak internal control environment of the enterprise financial report, which is not implemented properly and the internal and external supervision and management problems have brought a negative impact on the quality assurance of the enterprise financial report. The problems appearing in the internal control started from the data support in the enterprise financial report, which ran through the compilation of the financial report, the whole process of compilation and the post-compilation analysis.