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企业是我国国民经济发展中不可缺少的重要组成部分。由于企业会计内部控制制度薄弱,监管不力,导致企业倒闭的案例层出不穷。本文就当前会计内部控制的现状进行分析,并提出构建会计内部控制体系的详细方案。
Enterprises are an indispensable part of China’s national economic development. Due to the weak internal control system of enterprise accounting and weak supervision, the cases of enterprise failures are endless. This article analyzes the current status of the internal control of accounting and proposes a detailed plan for the construction of an internal accounting control system.