关于加强企业内部控制的探讨

Discussions on the reinforced internal control of enterprisee

内部控制是以加强内部管理为核心 ,通过规范企业内部各项经济业务流程和会计核算体系 ,通过职责分工和内部审计的监督机制 ,减少虚假会计陈述 ,培育企业发展的良好内部环境。

Internal control is centered on the reinforced internal management. Through the regulation of the process of the internal economic affairs and the counting checking system, through the monitoring mechanics for the separation between post and duty,and internal audit,false counting presentation can be reduced and good internal environment for enterprise development can be fostered.