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目前市场竞争日趋激烈,企业如果想要在激励的市场竞争中生存下来并且得以壮大,唯一的办法就是要强化内部会计控制来提高企业财务管理水平,从制度和源头上保证企业资产的安全完整,才能保证企业的经济活动得以有效进行。本文首先分析了内部会计控制的基本原则,其次,从企业对发生的各项经济业务应当建立严格的授权审批制度;健全企业内部控制制度;要建立内部稽核监督制度;加强货币资金内部控制;加强企业成本的内部会计控制;加强企业费用预算控制等方面就如何强化内部会计控制提高企业财务管理水平进行了深入的探讨,具有一定的参考价值。
At present, the market competition is becoming increasingly fierce. If companies want to survive and thrive in the competitive market competition, the only way is to strengthen internal accounting controls to improve the financial management level of the enterprise and ensure the safety and integrity of corporate assets from the system and source. Only in this way can the business activities of the company be effectively carried out. This article first analyzes the basic principles of internal accounting control, and secondly, it should establish a strict authorization and approval system for various economic businesses that occur; complete the internal control system of the enterprise; establish an internal audit supervision system; strengthen the internal control of monetary funds; strengthen The internal accounting control of enterprise costs; the strengthening of enterprise cost budget control and other aspects of how to strengthen the internal accounting control and improve the level of corporate financial management conducted in-depth discussion, with certain reference value.