建立完善的内部会计控制制度企业既有防错防弊又有促进经营管理效果的作用,能起到事前预防、事中、事后及时发现工作漏洞的作用。强调监督和管理,加强企业内部会计控制中信息化的作用,提高整个企业的综合素质、道德水准和法规意识,充分发挥控制者和被控制者的主动性、积极性和创造性,从而达到内部会计控制的最佳效果。 The establishment of a sound internal accounting control system Enterprises both have the error-proofing and anti-malpractice and promote the effectiveness of management and operation of the role, can play a precautionary, incident, timely and timely detection of the role of loopholes in the work. Emphasis on supervision and management, strengthen the role of informationization in internal accounting control, improve the overall quality, moral standards and regulatory awareness of the entire enterprise, give full play to the initiative, enthusiasm and creativity of the controller and the controlled, so as to achieve internal accounting control The best effect