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目前,一些企业的会计信息失真现象较为普遍,严重影响了市场经济秩序地健康运行。笔者认为企业内部会计控制的问题是导致会计信息失真的重要原因,文章在分析企业内部会计控制薄弱等问题的基础上,探讨了加快建立现代企业制度步伐、引入社会审计监督机制、对重要岗位职工实行信用保险和工作轮换制、依法惩治违法行为人等强化企业内部会计控制的对策。
At present, the distortion of accounting information in some enterprises is more common, which has seriously affected the healthy operation of the market economy. The author thinks that the problem of internal accounting control in enterprises is the important reason leading to the distortion of accounting information. On the basis of analyzing the problems such as the weak accounting control in enterprises, this paper discusses the steps to speed up the establishment of modern enterprise system and the supervision mechanism of social auditing, The implementation of credit insurance and job rotation system, according to the law to punish illegal acts and other enterprises to strengthen internal accounting control measures.