对与企业财务相关的内部控制建设的几点认识

Understanding of the construction of the internal control related to the enterprise's financial

内部控制作为企业的一项重要管理活动,主要试图解决三方面的基本问题,即财务报告及相关信息的可靠性、资产的安全完整以及对法律法规的遵循;与此同时,它还要促进企业提高经营的效率效果,并促进实现企业的发展战略。国外的安然、国内的红光实业等一系列公司财务报表舞弊事件发生后,人们认识到健全有效的内部控制对预防此类事件的发生至关重要。随着人们对内部控制的重视程度的提升,也从注重财务报告本身可靠性转向注重对保证财务报告可靠性机制的建设,也就是通过过程的有效保证结果的有效。

The internal control as an important management activities of enterprises, mainly to solve the basic problems of three aspects, namely the financial reports and related information of the reliability, the security and integrity of assets and adhere to the laws and regulations;at the same time, it will promote the enterprises to improve the efficiency of management effectiveness, and to promote the realization of the development strategy of the enterprise.Enron, foreign domestic red light industry and a series of corporate financial statements fraud after the incident, people realize that internal control is crucial to prevent such incidents from happening and perfect effective.As people improve the importance of internal control, but also from the focus on financial reporting reliability to focus on to ensure the construction of the reliability of financial reporting mechanism, is through the process of the effective guarantee valid results.