企业内部控制之我见

My Opinion of Inner Controls of Enterprise

内部控制是形成一系列具有控制职能的方法、措施、程序,并予以规范化和系统化,使之成为一个严密的、较为完整的体系。企业的生产经营活动需要相应的内部控制制度创新作保证。在现代企业制度条件下,内部会计控制制度的内涵和外延都发生了极大的变化,建立和完善内部会计控制制度,提高职工素质是强化企业管理的重要措施。

The definition of inner control is an integrated system, which is composed of a series of managerial methods, measures and procedures. It is vital to an enterprise engaging in manufacture and management that the system of inner control ought to be innovated. Under the modern enterprise system, the connotation and extension of the inner control system of accountant have been changed greatly, so its founding and consummating is very important to strengthen enterprise management, as well as to improve the quality of staff.