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建立企业内部控制制度,就是在企业内部的职责分工、责任制度、财务会计制度和财产物资管理制度等有关企业管理制度中,都应具体体现内部控制的要求。一、加强内部控制制度应规范的主要内容1.明确规定处理各种经济业务的职责分工和程序方法。企业要健全和强化内部组织机构,它是企业经济活动进行计划、指挥和控制的组织基础,其核心
The establishment of an enterprise internal control system means that the internal control requirements should be embodied in the management systems of the relevant enterprises such as the division of responsibilities within the enterprise, the responsibility system, the financial accounting system and the property and materials management system. I. Strengthening the main contents of the internal control system that should be standardized 1. Clearly define the division of responsibilities and procedural methods for handling various economic businesses. Enterprises to improve and strengthen the internal organizational structure, which is the economic activities of enterprises planning, command and control of the organizational foundation, the core