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随着会计行业财务制度的不断完善,其行业一方面要求对公司经营管理效率、效果具有指导性作用;另一方面在开放的经济环境中,行业违规成本也日益引起服务对象的重视。因此,如何妥善利用公司内部会计控制和内部审计监督,就成为公司在市场经济条件下,是夯实自我发展的基础、提高产品竞争力、加大收入利润、加强成本效益不可或缺的。本文主要结合内部会计控制的关键点和内部审计监督的要点扼要论述了公司发现问题和解决问题的方法和两者间的关系。
With the continuous improvement of the financial system in the accounting industry, the industries on the one hand demand guidance and guidance on the efficiency and effectiveness of the company’s operations and management. On the other hand, in the open economic environment, the cost of non-compliance by industries has also drawn increasing attention from clients. Therefore, how to make proper use of the internal accounting control and internal audit supervision becomes a foundation for the company to lay a solid foundation for self-development under the conditions of a market economy. It is indispensable to enhance the competitiveness of the products, increase the revenue and increase the cost-effectiveness. In this paper, the key points of internal accounting control and the points of internal audit supervision are briefly discussed. The methods of company discovery and problem solving and the relationship between the two are briefly discussed.