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内部会计控制一般是为了保护财产的安全、完整,防止贪污舞弊,以及保证会计资料的正确性和真实性而采取的控制措施。内部会计控制对于充分实现会计的职能,全面完成会计工作有着相当重要的作用。内部会计控制制度的建立有利于保证企业会计信息的可靠性和有效性;有利于充分实现企业会计的监督职能;有利于企业会计部门建立正常的工作秩序。由于内部会计控制是企业管理制度的一个重要组成部分,它与企业的其它各项管理制度常常是交织融合在一起的,而且,在不少情况下,内部会计控制要求的实现,常常要把内部控制制度融汇在其它规章制度之中,所以,要截然划分内部会计控制制度与其它管理制度的区别是不可能的,也是不必要的。一般来讲,内部会计控制制度的制订与施行应注意以下几个问题。
Internal accounting control is generally a control measure taken to protect the safety and integrity of property, prevent corruption, and ensure the correctness and authenticity of accounting data. Internal accounting control plays a very important role in fully fulfilling the functions of accounting and fully completing the accounting work. The establishment of an internal accounting control system is conducive to ensuring the reliability and effectiveness of corporate accounting information; it is conducive to the full realization of the corporate accounting supervision function; it is conducive to the establishment of a normal working order for the corporate accounting department. Because internal accounting control is an important part of the enterprise management system, it is often intertwined with other corporate management systems. Moreover, in many cases, the implementation of internal accounting control requirements often requires internal The control system is merged into other rules and regulations. Therefore, it is impossible and absolutely unnecessary to divide the internal accounting control system from other management systems. In general, the formulation and implementation of the internal accounting control system should pay attention to the following issues.