论文部分内容阅读
内部会计控制制度是企业各项管理的基础,会计信息失真以及违法经营,在很大程度上都归结为企业内部会计控制的薄弱、缺乏或失败。目前我国许多企业对内部会计控制的认识仍然不足,本文分析了我国企业内部会计控制的现状及存在的不足,从而得到关于加强企业内部会计控制的具体措施,以期实现企业内部会计控制的有效实施,发挥其应有的效果与作用。
The internal accounting control system is the foundation of various management of the enterprise. The distortion of accounting information and the illegal operation are largely attributed to the weakness, lack or failure of the internal accounting control in the enterprise. At present, many enterprises in our country do not know enough about the internal accounting control. This article analyzes the current situation and existing problems of the internal accounting control in our country, and gets the concrete measures to strengthen the internal accounting control in order to realize the effective implementation of the internal accounting control, To play its due effect and role.