| 查看: 744 | 回复: 1 | ||
[求助]
求助翻译
|
| 任何企业都有其预定的生产经营目标，但实现目标的过程会出现各种各样的可控或不可控因素阻碍过程的实施，因此企业要设计周密的管理控制制度的执行程序，用来纠正过程中出现的偏离及防范错误的发生。内部控制就是这样的管理工具。企业内部环境在企业控制中扮演着相当重要的角色，它是所有控制方式与方法赖以存在的环境。对企业整体目标甚至对整个内部控制和其它组成要素都产生非常重要的影响。内部控制环境是内部控制作用发挥的基础，内部控制环境的有效性、健全性直接关系到整个内部控制作用的发挥。同时良好的内部会计控制又有赖于与之匹配的控制环境的支持。尽管现今大多数企业都已经建立了内部控制系统，但是会计信息失真现象仍然相当严重。很大一部分原因是对内部控制环境重视不够引起的。因此一个相对完善的内部环境是形成有效内部控制的保证。 |
回复此楼
【答案】应助回帖
★ ★ ★ ★ ★ ★ ★ ★ ★ ★
北瓜静人(hanches代发): 金币+10 2013-10-13 19:44:00
北瓜静人(hanches代发): 金币+10 2013-10-13 19:44:00
| Any enterprise has its scheduled production management goal, but achieving goals process will appear all sorts of controllable or uncontrollable factors hinder the process of implementation, so the enterprises should design thorough execution of management control system, used to appear in the process of correcting deviation and prevent errors. Internal control is such a management tool. Enterprise internal environment in corporate control plays a very important role, it is all the way to control and methods on the environment. The overall goal of the enterprise and even for the whole of the internal control and other elements are very important influence. The internal control environment is the basis of the internal control function, the effectiveness of the internal control environment, the health is directly related to its role in the whole internal control ? |
2楼2013-10-02 21:38:14
