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公司内部控制制度、公司治理结构和独立审计师的审计,被公认为是构成财务报告公允、准确呈报的三道重要防线。“得控则强,失控则弱,无控则乱”。良好的内部控制对于保证企业遵守国家有关法律法规和内部规章制度、提供真实、可靠的财务信息、保证资产的安全完整、经济有效地使用资源、提高经营效率和效果,保护外部投资者的利益以及和谐社会建设具有重要意义。一、内部控制与内部公司治理的区别内部公司治理是由所有者、董事会、监事会和高级经理人员组成的一定的制衡关系,是用来约束和管理经营者的行为的控制制度。内部控制是企业董事会及经
The internal control system of the Company, the corporate governance structure and the auditing of the independent auditors are generally recognized as the three major defenses that constitute a fair and accurate presentation of the financial report. “Control is strong, out of control is weak, no control is chaos ”. Good internal control to ensure that enterprises comply with the relevant laws and regulations and internal rules and regulations, to provide true and reliable financial information, to ensure the safety of assets integrity, cost-effective use of resources, improve operational efficiency and effectiveness, protect the interests of external investors and Building a harmonious society is of great significance. I. The Difference between Internal Control and Internal Corporate Governance Internal corporate governance is a system of checks and balances composed of owners, board of directors, board of supervisors and senior managers. It is a control system used to restrain and manage the behaviors of managers. Internal control is the board of directors and the economy