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企业内部会计制度是企业管理制度的重要组成部分,是具体指导一个企业会计工作的规则、方法和程序的规范性文件。根据国家会计法律、法规、规章、制度的规定,结合本企业经营管理和业务管理的特点及要求而制定的规范企业内部会计管理活动的制度和方法。本文谈了一些企业内部会计管理中存在的问题,对建立企业内部会计管理制度的必要性做以说明,阐述了加强企业内部会计管理制度的措旋。
The internal accounting system of an enterprise is an important part of the enterprise management system and is a normative document that specifically guides the rules, methods and procedures of an enterprise’s accounting work. According to the national accounting laws, regulations, rules and regulations, combined with the business management and business management of the characteristics and requirements of the development and regulation of internal accounting management activities of the system and method. This article talked about some problems existing in the internal accounting management of enterprises, explained the necessity of establishing the internal accounting management system of the enterprise, and explained the measures to strengthen the internal accounting management system of the enterprise.