以财务报告内部控制为核心的内控机制研究

Research on internal control mechanism centered around the internal control of financial report

现阶段企业存在的突出且难以解决的问题是财务报告是否真实、可靠的问题。利益的驱动使得一些企业伪造、编造虚假会计信息。会计信息失真,不仅损害投资者的利益,使投资者丧失对企业的信任,也会破坏企业正常的生产经营秩序,危及市场经济的健康发展。围绕财务报告内部控制这条主线,从财务报表重要项目的确认、计量、记录及报告的编制和披露等方面,探寻形成会计报表项目里存在的内部控制核心问题,针对这些核心问题,进一步研究财务报告内部控制机制建设,以满足企业会计准则、企业内部控制基本规范及诸多相关法规的要求。

The current prominent problem existing in some enterprises is that it is very hard to make true and reliable financial reports.Some enterprises forge and alter the false accounting information,which not only harms the interests of investors who,therefore,lose trust to the enterprise,but also destroys the normal production and operation order,and,therefore,endanger the healthy development of market economy.With internal control of financial reports as the main line,from the aspects of recognition,measurement,recording and report preparation and disclosure of the important items,this paper explores the core problems of internal control existing in the accounting statement items.Aiming at the core problems,further study on the internal control mechanism of financial report will be done to meet the enterprise accounting standards,the relevant regulations of enterprise’s internal control,and other basic norms.