摘要
有效地内部控制不仅能保证企业会计信息的真实正确,财务收支的有效合法,财产物资的安全完整,而且能保证企业经营活动的效率、效果以及企业经营决策和国家法律法规的贯彻执行。我国企业内部控制体系还存在许多不利于企业发展和经营活动有效运行的问题。通过对企业内部控制制度存在的问题进行分析,提出了相应地解决措施。
Effective internal control is not only ensure authenticity and correctness of accounting information, validity of financial operation property and integrity of cash and assests, but also ensure that efficiency and effectiveness of the business activities and comply with the state laws and regulations in the enterprise. There are still problem of internal control system in our country that not conducive to enterprise development and effective operation of business activities. This article analyzes the problems of enterprise internal control system, and then suggests the corresponding solution.
出处
《科技创业月刊》
2009年第8期52-53,共2页
Journal of Entrepreneurship in Science & Technology
关键词
企业经营
内部控制
体系建设
enterprise management, inernal control, system construction
