浅析企业内部控制与财务报告信息失真防范

Abstract

本文从内部控制演进的两条道路出发,研究了财务报告内部控制与企业风险管理的契合点———财务报告信息失真的防范。

Based on the two evolution directions of the internal control,this paper discussed how to prevent distortion of financial information—based on the financial reporting and internal control of the converging point of enterprise risk management.