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在企业经营管理当中,内部会计制度属于重要的组成部分,其主要作用是确保资产的安全完整、会计信息的真实可靠,以及确保国家有关法律法规的实施和企业内部各项规章制度的执行。随着经济社会的发展和会计改革工作的深入,这项制度已引起我国会计界的热切关注,并越来越受到专家学者的认可。本文从理论研究的角度,系统分析了我国企业内部会计制度建立的必要性和紧迫性,并结合当前会计工作实际,指出企业会计制度的发展现状以及在执行中存在的主要问题,同时提出具体的解决措施。
Among the business management, the internal accounting system is an important part, its main role is to ensure the safety of assets integrity, accounting information is true and reliable, and to ensure the implementation of relevant state laws and regulations and the implementation of various rules and regulations within the enterprise. With the development of economy and society and the deepening of accounting reform, this system has aroused the fervent concern of the accounting circles in our country and is more and more recognized by experts and scholars. This article systematically analyzes the necessity and urgency of the establishment of the internal accounting system of our country from the theoretical research point of view, and points out the current situation of the development of the accounting system and the main problems in the implementation of the current accounting work. At the same time, solution.