论文部分内容阅读
企业的内部控制是当今企业经营的根本。建立完善的企业内部控制体系,可以提高企业内部控制的工作效率,可以保护企业资料的安全、完整,可以保证会计资料的可靠性和正确性。在近几年,我国企业的内部控制发展很快,但还是存在很多问题。本文根据企业内部控制建设中存在的问题,研究了企业完善内部控制建设的方法,为企业内部控制建设提供一个参考。
Internal control of enterprises is the root of today’s business. Establishing and perfecting the internal control system of the enterprise can improve the working efficiency of the internal control of the enterprise, protect the safety and integrity of the enterprise data, and ensure the reliability and correctness of the accounting data. In recent years, the internal control of Chinese enterprises has developed rapidly, but there are still many problems. Based on the existing problems in the construction of internal control, this paper studies how to improve the internal control of enterprises and provides a reference for the construction of internal control.