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内部会计控制作为财务对组织经营活动自我调节和自我约束的内在机制,其建立、健全及实施是组织经营成败的关键。文章从内部会计控制系统现状、内部控制作用、发挥会计的内部控制有效策略三个方面来讨论如何发挥会计的内部控制作用。
As the internal mechanism of financial self-regulation and self-restraint of the organization’s business activities, the establishment, improvement and implementation of the internal accounting control are the keys to the success or failure of the organization’s operation. This article discusses how to play the role of internal control of accounting from three aspects: the status of internal accounting control system, the role of internal control and the effective strategy of internal control of accounting.