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完善企业内部控制制度对企业的财务核算有着积极的意义。现阶段,我国企业内控还存在诸多问题,严重的阻碍了企业财务的核算工作,并且还会对企业资产、会计资料、成本核算产生影响,因此强化内控制度,改善财务核算环境势在必行。本文从内控制度建立的意义出发,阐述了财务核算下企业内控的问题及影响,并着重分析了完善内控制度提高财务核算效率的建议。
Perfecting the internal control system of an enterprise has positive significance for the financial accounting of the enterprise. At this stage, there are still many problems in China’s internal control of enterprises, which seriously hampers the accounting work of enterprises and also affects corporate assets, accounting data, and cost accounting. Therefore, it is imperative to strengthen the internal control system and improve the financial accounting environment. This article starts from the significance of the establishment of internal control system, elaborates the problems and impacts of internal control under the financial accounting, and emphasizes the analysis of the suggestions for improving the internal control system and improving the efficiency of financial accounting.