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随着我国市场经济的快速发展,我国企业在经营规模、盈利能力与企业管理方面得到了长足的进展,特别是提高了对财务管理工作起到规范、查错防弊作用的会计内部控制的认识。同时,企业在实际执行会计内控制度中,由于意识、人才及制度建设等方面的原因,导致企业存在诸多问题亟待解决。本文通过对企业会计内控意义及现状进行分析的基础上,提出解决会计内控问题的基本对策。
With the rapid development of China’s market economy, Chinese enterprises have made considerable progress in scale of operation, profitability and enterprise management. In particular, they have improved their understanding of the internal control of accounting which has played a regulatory role in financial management, . At the same time, enterprises in the actual implementation of the accounting system, due to awareness, talent and system construction and other reasons, leading to many problems exist in the enterprise to be solved. Based on the analysis of the significance and status quo of the internal accounting of the enterprise, this paper puts forward the basic countermeasures to solve the internal control problems of the accounting.