加强企业集团内部控制的探讨

Enhancement enterprise group internal control discussion

内部控制是由单位治理层、管理层及其员工共同实施的、旨在实现控制目标的过程，其目标是促进企业实现发展战略；提高经营效率和效果；提高会计信息质量；保护企业财产安全；促进合法经营。加强企业内部控制有利于提高会计信息质量，有利于提高会计控制的有效性，有利于加强成本控制。

The internal control is governs the level, the management level and the staff by the unit together implements , is for the purpose of realizing the control goal process, its goal is promotes the enterprise to realize the developmental strategy;Enhances the management efficiency and the effect;Improves the accounting information quality;Protection enterprise property security; Promotes to manage legitimately. The enhancement enterprise internal control is advantageous in improves the accounting information quality,is advantageous in enhances the validity which accountant controls , is advantageous in the enhancement cost control.