论文部分内容阅读
新的会计准则体系于2007年在上市公司中开始实施,而新准则的贯彻和实施需要各部门间的相互协作,健全的会计内部控制制度则起到了从内部进行完善的重要作用。所以说会计准则体系越完善,内部控制的作用也越重要。本文介绍了内部控制的内涵,指出了在新准则体系下会计内部控制的重要性,并分析了我国会计内部控制存在的问题,相应地提出了一系列的对策。
The new accounting standards system started to be implemented in listed companies in 2007, and the implementation and implementation of the new standards required the cooperation among various departments. A sound accounting internal control system played an important and internal role in improving the internal control system. So the more perfect accounting standards system, the more important the role of internal control. This article introduces the connotation of internal control, points out the importance of internal control of accounting under the new standard system, analyzes the existing problems of internal control of accounting in our country, and puts forward a series of countermeasures accordingly.