论内部会计控制

Internal Accountancy Control

随着经济规模的扩大和经营业务的多元化,外部审计机构对企业经济活动的独立审计越来越困难。尤其是抽样审计面对庞大而又繁杂的业务量,问题越来越多。为了最大限度地确保企业会计信息的真实,借助企业本身的力量延伸审计职能,不失为一条有效的途径。强化内部会计控制,并随经济环境的变化不断发展其内涵与外延,无论从数量、还是质量来说,是审计等外部监管部门确保会计信息真实、有效,加强基础力量的坚实基础。

It is more and more difficult for the exterior audit organization to operate the independent audit of the economic activities for business enterprise with enlarging of economic scale and the diversification of the business. Facing particularly huge and complicated economic business, there are for sampling audit more and more problems. For the sake of utmost insuring the reality of accountancy information. It is a valid path to extend the function of audits depending on the power of business enterprise itself. Enhancing the internal accountancy control and developing its content and scope continuously with the variety of economic environment is a solid foundation to audit and other exterior power.