摘要
内部控制是企业保护资产的安全完整、保证财务信息的准确可靠、提高管理水平和经营效益的有效措施。要充分发挥内部控制的效能,不仅需要企业建立健全的内部控制,而且更需要企业本身和社会各方对其内部控制实行有效的监督。
The internal control is enterprise＇s effective measure which can protect the security and integrity of asset, guarantee the veracity and reliability of finance information, enhance management level and the management benefit.Only establishing integral internal control and implementing effective intendance under enterprise and society can enterorise exert the function of internal control fully.
出处
《企业技术开发》
2006年第10期55-57,共3页
Technological Development of Enterprise
关键词
企业
内部控制
监督
enterprise
internal control
supervisor
