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随着我国改革开放以来,经济实现了持续快速增长,综合国力进一步提高,人民生活水平不断提高。但在经济高速发展的同时,经济问题也在不断发生变化,经济环境趋于复杂,一些单位内部会计控制薄弱,管理松弛的情况逐渐暴露,导致会计信息失真、会计秩序混乱以致最后管理失控。为了保证会计资料真实、完整、保证资产的安全、完整,并为企业打下坚实的财务管理基础,建立企业内部会计控制已是当务之急。本文在论述企业内部会计控制制度概论的基础上,着重分析制约内部会计控制制度的因素,探讨目前企业内部会计控制的存在的问题,对加强企业内部会计控制提出了相关建议,以促进现代企业制度的建立和完善。
With the reform and opening up of our country, the economy has achieved sustained and rapid growth, the overall national strength has been further enhanced, and the people’s living standards have been continuously improved. However, with the rapid economic development, the economic problems are constantly changing and the economic environment is becoming more and more complicated. Some units have weak internal accounting controls and gradually loose management conditions, resulting in the distortion of accounting information and the disorderly accounting order, which leads to the eventual management runaway. In order to ensure that the accounting information is true and complete, to ensure the safety and integrity of the assets, and to lay a solid financial management foundation for the enterprise, establishing the internal accounting control of the enterprise is a top priority. Based on the introduction of the introduction of the internal accounting control system, this paper analyzes the factors restricting the internal accounting control system, discusses the existing problems of the internal accounting control, and puts forward some suggestions to strengthen the internal accounting control in order to promote the modern enterprise system The establishment and improvement of.