企业内部控制与财务报告质量探讨

Discussion on enterprise internal control and the quality of financial report

明确内部控制目标-识别关键业务-划分企业的业务流程-建立内部控制制度;具体实施时依照内部控制措施-开展生产经营业务-生成财务数据,可以重新分析、研究、思考内部控制和财务报告的关系。

Cleared internal control goal, identified the key business, divided enterprise business process and establish internal control system. In accordance with the internal control measures, developed production and business operations, generated financial data while specific implementation reanalyzed, researched and thought about the relationship between the financial reporting and internal control.