企业集团内部控制 翻译下面那段。。。

来源:百度知道 编辑:UC知道 时间:2024/04/28 05:35:41
企业集团内部控制,是指企业集团为了保证业务活动的有效进行和资产的安全与完整,防止、发现和纠正错误与舞弊,保证会计资料的真实、合法、完整而制定和实施的政策、措施及程序。然而,从当前实际情况看,大多数企业在充分发挥内部控制作用方面都不同程度地存在一定差距。当中必然造成企业集团内部控制失效。本文通过分析企业集团内部控制失效的表现、其成因以及如何完善企业集团内部控制等方面进行探讨。

Enterprise Group of internal control is that enterprise groups in order to ensure the efficient conduct of business activities and assets of the security and integrity and to prevent, detect and correct errors and fraud to ensure that accounting information is true, legitimate, complete the development and implementation of policies, measures and procedures. However, from the current actual situation, the majority of enterprises in the internal control and give full play to the role of different degrees, there are some gaps. Enterprise Group which will surely result of internal control failure. By analyzing the failure of internal controls Enterprise Group's performance, its causes and how to improve enterprise internal control, to explore.