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一、国外有关内部控制概念沿革从20世纪初至今,内部控制在国际上有了很大的发展,从理论到实务,内容不断丰富。早期的有关内部控制的文献将内部控制定义为:“为了保护公司现金和其他资产的安全、检查账簿记录准确性而在公司内部采用的各种手段和方法。”20世纪40年代以后,随着市场竞争的加剧,对企业内部管理水平的要求不断提高,促使内部控制扩大到企业内部各个领域。1949年美国注册会计师协会将内部控制定义为:“一个企业为保护资产完整、保证会计数据的正确和可靠、提高经营效率、贯彻管理部门既定决策,所制订的政策、
First, the foreign concept of internal control evolution From the early 20th century until now, the internal control has made great development in the world, from theory to practice, the content is constantly enriched. Earlier literature on internal control defined internal control as: ”The various tools and methods that are used within the company to protect the security of company cash and other assets and to check the accuracy of bookkeeping records.“ ”After the 1940s, With the intensification of market competition, the requirements for the internal management level of the enterprise are continuously increasing, prompting the internal control to be extended to all fields within the enterprise. In 1949, the American Institute of Certified Public Accountants defined internal control as: "The policies formulated by an enterprise for the purpose of protecting the integrity of assets, ensuring the correctness and reliability of accounting data, enhancing the operational efficiency, and implementing the decisions made by management departments,