摘要
内部控制是现代企业加强管理,提高经营效率,保护财产安全,实现经营方针和目标的有效工具和手段。许多企业由于内部控制意识薄弱、机构设置不合理、制度建设不完善,导致经济犯罪案件逐年上升。只有事先确定控制目标,整合控制流程,确定关键控制点,选择控制措施,建立和完善内部控制制度检查与评价体系,才能确保会计内部控制制度的有效实施,才能保证会计信息的真实性和准确性,有效地防范企业经营风险,维护财产和资源的安全完整。
Interior control is an effective tool and measure for modern enterp ri ses to enhance their management,improve the operational efficiency, ensure safet y of property, and fulfill the guidelines and goals of their operation.These yea rs witness an increase of the number of economic crimes, partly because many ent erprises have poor consciousness of interior control, irrational mechanism insta llation and poor institution setting.Some improvements should be made in order t o ensure the effective implementation of the accounting interior control system, assure the authenticity and accuracy of accounting information, eliminate the co mpanies' operational risks and protect the property and resources of the enterpr ises.It is essential to set up the controlling target beforehand, consolidate co ntrolling process, define the key controlling issues, use proper control measure s, set up and improve examination and evaluation systems for the regulation of i nterior control.
出处
《闽西职业大学学报》
2005年第2期36-38,共3页
Journal of Minxi Vocational College
关键词
内部会计控制
控制规范
控制原则
interior control of accounting
control criterion
control principle
