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内部控制制度是经营者为了保证企业信息的真实性和完整性,提高经营管理水平而确立的一种自我检查、自我调节和自我约束的行为机制。企业经营环境的变化、管理理论的不断发展以及近年来因内部财务控制失效而发生的恶性管理舞弊,都要求企业内部财务控制的有效运行。本文对怎样提高企业内部控制制度的有效性的提出了几点对策。
The internal control system is a self-checking, self-regulating and self-restraining behavior mechanism established by the operators in order to ensure the authenticity and integrity of the enterprise information and improve the operation and management level. The changes of business environment, the continuous development of management theory and the vicious management frauds that have resulted from the failure of internal financial control in recent years require the effective operation of internal financial control. This article puts forward some countermeasures on how to improve the effectiveness of the internal control system.