| 建立健全企业内部控制制度的思考 |
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| 引用本文： | 郑杰峰.建立健全企业内部控制制度的思考[J].中小企业科技,2011(13). |
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| 作者姓名： | 郑杰峰 |
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| 作者单位： | 大唐岩滩水力发电有限责任公司; |
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| 摘 要： | 文章针对当前企业会计、财务信息严重失真,企业违法违纪现象时有发生的状况,通过对内部控制概念的阐述、分析,提出内部控制的局限性及对策,佐证了内部控制是保证会计信息准确可靠、资产安全完整和促进企业经营管理健康运转,降低风险,实现企业经营活动良性循环的意义和内在要求。
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| 关 键 词： | 企业内部控制制度 内部控制局限 现状 建议 |
Ideas on the Construction of Sound Corporate Internal Control System |
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| Authors: | ZHENG Jie-feng |
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| Institution: | ZHENG Jie-feng (Datang Yantan Hydropower Co.,Ltd.,Nanning Guangxi 530021) |
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| Abstract: | Currently,the infidehty of accounting information,dishonesty of accountant and enterprise's illegal actions happen occasionally.Based on this status quo,the paper elaborates the concepts of internal control,puts forward its limitations and the related countermeasures,and proves that internal control can ensure the reliability of accounting information,the completion and safety of assets and can promote enterprise's healthy operation and management,reduce its risks and realize its active virtuous cycle devel... |
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| Keywords: | corporate internal control system limitations of internal control status quo suggestions |
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