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企业内部控制是社会经济发展到一定阶段的产物,其思想起源于18世纪产业革命后,是企业规模扩大化和资本公众化的结果。内部控制是企业为确保经济活动有序进行,防止重大经济风险及实现经营目标而制定的具有控制职能的制度、程序。随着经济社会的不断发展,企业内部控制制度在制定中存在一些缺陷,需要得到不断改进,以适应企业的发展需要。
The internal control of the enterprise is a product of the social and economic development to a certain stage. Its thinking originated from the industrial revolution in the 18th century as a result of the expansion of the scale of enterprises and the popularization of capital. Internal control is a system and procedure that controls the enterprise to ensure orderly economic activities, prevent significant economic risks and achieve business objectives. With the continuous development of economy and society, there are some defects in the formulation of the internal control system of the enterprise, which needs to be continuously improved to meet the development needs of enterprises.