摘要
加强企业内部控制,是企业最基础性的工作,也是企业能够长期生存和发展的保证。有关企业经营决策的失败、会计信息失真、违法经营等情况,在很大程度上都可以归结为企业内部控制制度的缺失或失效。因此,每个企业都应当重视内部控制,经常分析内部控制存在的问题,并提出相应的对策,加强内部控制。
It is a kind of very fundamental work of the enterprise, as well as the guarantee depending on which the enterprise can long time exist and develop to strengthen the internal control. The conditions with regard to the failure, distortion of account information, illegal business of the enterprise may be summarized as the lack or the failure of the internal control of the enterprise to a great extent. So, every enterprise should pay much attention to the internal control question, often analyse and strengthen it and put forward counter- measure about it.
出处
《黄河科技大学学报》
2007年第6期73-74,共2页
Journal of Huanghe S&T University
关键词
内部控制
问题
对策
Internal control
question
counter - measure
