论企业内部控制

On Enterprise Inner Control System

本文主要从内部控制的基本结构、主要控制方式、作用及局限性等方面阐述了建立完善的、有效的企业内部控制体系,有助于保障企业经营活动的效率、保护企业各项资产的安全、保证企业经营信息和财务会计资料的真实完整,并最终确保企业经营方针和目标的实现。

This article establishes a perfect, valid business enterprise inner control system from the main control method, function and localization etc. aspects. It is beneficial to guarantee the efficiency to operate the activity, to protect the safety of various properties of business enterprise, to ensure the truth and completeness of the activity information and the finance accountancy data, and finally to insure the business enterprise to operate the way with the realizing of target.