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随着市场经济的快速发展,企业的各方面管理水平也要不断的加强和提高,而会计内部控制是企业管理的重中之重,可以说内部会计控制制度是生产力发展到相对较高阶段的产物,是企业财务管理的重要手段之一,然而就目前情况来看,企业会计内部控制尚存在诸多问题,比如内部审计监督的实行不彻底、法人治理结构出现漏洞以及相关的制度相对薄弱等等,因此必须要针对企业内部的会计制度的现状,探索完善合理的内部控制对策。
With the rapid development of the market economy, the management level of enterprises in various fields should also be continuously strengthened and improved. Internal control of accounting is the most important part of business management. It can be said that the internal accounting control system is a stage in which productivity has been developed to a relatively high level However, as far as the present situation is concerned, there are still many problems in the internal control of enterprise accounting, such as the incomplete implementation of internal audit supervision, the loopholes in the corporate governance structure and the relative weakness of relevant systems, etc. Therefore, it is necessary to explore the sound and reasonable internal control measures in view of the status quo of the internal accounting system in the enterprise.