企业内部会计控制目标初探

本文认为,内部控制的目标不仅是单位管理经济活动、实施内部控制所要达到的标准,也是外部审计人员或社会中介机构评价内部控制系统的重要依据,良好的内部控制必须设有明确的目标。内部会计控制目标分为所有者目标和经营管理者目标,按照公司治理结构层次划分为股东、股东大会、董事会、监事会、经理、财会经理、内部审计;按内容层次划分为内部制度科学合理,查错防弊病及时准确,财产安全完整,业务活动健康运行,风险控制系统有效,会计资料真实完整,会计信息及时有用,管理制度健全完善,管理效率真实高效,国家法规贯彻执行,经济效益不断提高,职业道德完善升华等。

On the Objectives of Enterprise Internal Accounting Control

The author points out that the internal accounting control is the corn of enterprise internal control.And it can be divided into owner's objective and manager's objective in terms of objectives.It can be divided into shareholder,shareholder's general meeting,board of directors,supervisory board,manager,financial manager and internal audit in terms of corporate governance struct ure level.And in terms of the content levels,it can be divided into scientific and rational internal system,integrate and secure properties,soundly operated business activities,effective risk-control system,real and complete accounting materials,the perfect management system,and so on.