摘要
内部控制与经济效益之间有着必然的因果关系。企业要持续健康发展,离不开健全的内部控制制度,无论是国内还是国外,内部控制都是企业风险管理的重要手段;良好的内部控制对企业既能防错防弊,又能促进生产经营管理目标的实现,能起到事前预防,事中、事后及时发现工作漏洞;企业内部控制设计的是否科学、合理、可操作以及执行的严格与否,直接关系到企业的经济效益。
There is a certainly causal relationship between internal control and economic benefit.If the enterprise wants sustainable and healthy development,it can＇t live without perfect internal control system,wherever it is,home and abroad,internal control is an important method on enterprise risk management;good internal control not only avoids mistakes and detours for enterprise,but also contributes to realization of the production and operation management target,preventing mistakes beforehand,finding mistakes timely at and after the moment when the mistakes were made;it can decide the economic benefit of enterprise directly whether the internal control design is scientific,reasonable,practicable and carried out strictly.
出处
《企业活力》
2011年第6期91-93,共3页
Enterprise Vitality
关键词
内部控制
关键控制点
效益
internal control
key control point
benefit
