论文部分内容阅读
随着经济的快速发展,企业得到前所未有的发展。在企业的管理中,内部控制发挥着非常重要的作用,因此有必要根据《企业内部控制基本规范》及其配套指引的要求找出当前内部控制缺陷认定中的难点及对策,从而保证企业的健康长远发展。本文主要从引言、内部控制缺陷的相关概述、内部控制缺陷认定的难点以及内部控制缺陷认定的对策这四个方面做了具体阐述。
With the rapid economic development, enterprises have enjoyed unprecedented development. In the enterprise management, internal control plays a very important role. Therefore, it is necessary to find out the difficulties and countermeasures in the current identification of internal control defects in accordance with the requirements of “Basic Norms of Internal Control” and its supporting guidelines so as to ensure the health of the enterprise longterm development. This article mainly elaborates the four aspects of the introduction, the related overview of the internal control flaws, the difficulties of the internal control flaw identification and the countermeasures of the internal control flaw identification.