静静娃童鞋
Internal audit in enterprise management role【Abstract】 at this stage in the management of some enterprises there are inadequate accounting system, accounting information untrue. Article combines the work of audit problems and job experience gained to explore the internal audit in corporate governance in the important role of great importance to analyze the enterprise need for internal audit.【Key Words】 internal audit; enterprise management; an important role inMarket economy, because of socio-economic sectors, organizational forms, employment forms and modes of distribution have increasingly diversified, and people's interests are bound to the pattern of diversity and complexity of the original interest in the kind of single to large-span, multi-layered relationship between the pattern of benefits Change. Interest on Change is reflected in the ideology is bound to lead to moral conflict, resulting in some ugly social phenomenon on the frequency is, the social atmosphere has been contaminated are indisputable facts, and then some trampling of credit fraud and fake acts are "Development market economy "has become the name of a clear conscience. In accounting is also encountered in the field of economic development and moral confusion.First, corporate accounting information is inadequate, accounting irregularities, the reasons for false informationThe first unit is responsible for some people in order to achieve the higher authorities or the various economic indicators in order to achieve other purposes, at the inter-annual accounting profits adjustable, so that an individual be able to get the reputation and economic benefits, incite, instigate, or force virtual loss of accounting personnel to do to hide income, or concealment of income to do virtual loss, certain accounting personnel should not insist on an objective and fair and in accordance with the law the principle that only knows how to please and obey the leadership, to fabricate false accounting information, false accounting reports, with the result that accounting information distortion.Second, because some enterprises a low level of accounting personnel, business and job lazy, mainly accounting for the accounting personnel only, ignore account, not reconciliation, not outstanding, will be substantial revenue and expenditure accounts linked to transactions, so that long-term business contactsclean-up,confusion, the formation of bad debts, bad debts, bad debts more, resulting in more businesses or assets of non-performing assets and so false questions, and sometimes give enterprises an unnecessary economic losses.Three because of enterprise management systems are not perfect, imperfect, and not enough coordination of business unit, the business should not in an orderly manner, resulting in false accounting information. If the enterprise because of material procurement personnel, material custody department personnel or supplies which do not match the material in accordance with the regulations should not have to, invoices, bills of materials before processing storage, cause material differences in cost-sharing rate unreasonable, resulting in business Materials costing untrue.Two, internal audit at the modern enterprise financial management and business management has a positive role in modern business management are an important component.
a小镇子a
目前从我们国家目前的会计现状大体是这样，高级的财务管理人员，实际讲是供不应求，中低级的基础的会计人员，实际是供过于求，我们国家目前有1000多万从事任务的人员，但是大部分还是低端。 从另一个方面讲，由于我们国家市场化进程，和西方相比还处于刚刚开始的阶段，因此来讲，决大部分的财务人员，他的知识结构，管理理念，从业经验，仍然没有摆脱原来的计划经济的烙印。实际我们国家来讲，大力的培养一批，能和国际惯例相接轨的，具有市场经济观念的这样一批财务人员，道路还很漫长。 从从业的领域来讲，一部分是在会计公司里边，或者说他从事的工作是社会中介服务，主要提供的是审计，或者说咨询服务。这是一部分。另外一部分就是在企业和事业单位，首先是在他们的财会部门里边，从事基础性的具体的工作。经过几年的成长，像在事务所里边工作的会计人员，经过几年的成长，可能会成为经理，甚至于成为会计师事务所的合伙人。 那么在企事业单位工作的会计人员，经过几年的努力，可能会走上领导岗位，甚至于走上非常高的管理者岗位，在跨国公司里边，有相当多的管理人员，是有非常强的会计背景，都是也有一些在金融机构，在保险机构。会计专业的就业范围非常的广泛。The present situation from the current our country accounting is generally so, senior financial management personnel, the actual is in short supply, the basis of the beginning of accounting personnel, actual it is supply exceeds demand, our country currently has more than 1000 personnel engaged in tasks, but most of the low-end. From another aspect, due to the process of marketization of our country, compared to the west is still in its nascent stage, therefore, most financial personnel, his knowledge structure, management ideas, experience, still not get rid of the old planned economy. Actually speaking, our country vigorously cultivate a batch of, can integrate and international common practice, with the market economy idea of such a group of financial personnel, it is a long road from the industry. 额 不好意思 用软件给你翻译了一下。。。。。。。我是打酱油的。。。。。。
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