以会计控制为中心,建立企业内部控制保障体系

With the accountancy controls for center, establish the business enterprise internal control and guarantee system

内部控制制度作为企业生产经营活动的自我调节和自我约束的内在机制,在企业管理系统中具有举足轻重的作用。内部控制制度的建立、健全及实施情况,是企业生产经营成败的关键。有效的内部控制不仅能使企业的资源合理配置,提高劳动生产率,而且更能防范和发现企业内部和外部的欺诈行为。在企业的内控体系中,内部会计控制是关键,是核心。健全的企业内部控制保障体系必须重视人的因素和健全管理机构,要有可操作的道德规范与行为准则,同时不可忽视社会再监督的作用,本文就内控制度的目标、关键点及其保障体系的建立等谈谈自己的看法。

The internal control system has prominent function in business enterprise management system, as the inside mechanism which itself regulates and controls its conducting and operating actions. The establishment, consummation and operation of internal controls is a key that business enterprise produces and operates successfully or unsuccessfully. The effective internal control not only can make the resources of the business enterprise installed reasonable, increase labor rate of production, but also can safeguard and discover the cheating behavior of the internal and external business enterprise. In the internal-controlled system of the business enterprise, internal accountancy control is a key and a core. The sound internal control and guarantee system of a business enterprise must value the personnel factor, consummate the management organization, and have the morals norm and behavior standard that can operate while it can't neglect the society supervise This text discusses my own viewpoint about the inner-controlled institutional target, key and its establishment of guarantee system etc.