内部控制基本概念和特征（Basic concepts and characteristics of internal control）.docVIP

内部控制基本概念和特征（Basic concepts and characteristics of internal control） Basic concepts and characteristics of internal control W basic concepts of internal control Internal control (Internal Control) refers to the economic organizations and organizations in the economic activities of the establishment of a mutually restricted form of business organizations and the division of responsibility system. It is by the board of directors (or by the articles of association of the enterprise manager, director of the office such as decision-making, governance mechanism, similar hereinafter referred to as the board of directors, management and staff) jointly implemented, is designed to provide reasonable assurance of a series of activities to achieve the basic goal of enterprise control. Furthermore, the internal control is to improve operational efficiency, guarantee the legal operation of enterprises and the accounting information is true and reliable, to promote enterprise to achieve strategic objectives of the activities, is a fundamental requirement of modern enterprise system, is the basis of management, but also an effective mechanism for enterprises to improve the level of management and risk prevention. In other words, the internal control, is a unit in order to protect the safety and integrity of assets, and ensure that the accounting information is correct and reliable, to ensure the implementation of business policy, ensure the business activities of the economy, efficiency and effectiveness in the unit interior to take self adjustment, restriction, planning, the evaluation and control of a series of methods, procedures and measures. That is, the methods, procedures and measures for organizing, restricting, examining and regulating the business activities among the functional departments established for the purpose of realizing the enterprise management objectives and organizing the internal business activities. Internal control is generated by the need to strengthen ec