论文部分内容阅读
内部会计控制是内部控制的重要组成部分,是会计管理与控制的重要手段。建立健全工业企业内部控制制度是推进工业企业内部会计控制建设,加强内部会计监督,维护社会主义市场经济的需要,也是衡量工业企业管理的重要标志。本文首先分析了有效加强工业企业内部会计控制的必要性,其次,从加强工业企业会计系统控制;加强工业企业财务支出的内部控制;加强工业企业会计电算化内部控制;提高企业管理层人员素质,多学科知识的穿插学习;加强工业企业内部会计控制的检查和披露等方面,就如何有效加强工业企业内部会计控制进行了深入的探讨,具有一定的参考价值。
Internal accounting control is an important part of internal control and an important means of accounting management and control. Establishing and perfecting the internal control system of industrial enterprises is a necessary measure to promote the construction of internal accounting controls in industrial enterprises, strengthen internal accounting supervision and maintain the socialist market economy, and is also an important indicator for measuring the management of industrial enterprises. This paper first analyzes the necessity of effectively strengthening the internal accounting control in industrial enterprises, and secondly, it strengthens the control of industrial enterprises accounting system, strengthens the internal control of financial expenditures of industrial enterprises, strengthens the internal control of industrialized computerized accounting and enhances the quality of management , Interdisciplinary study of multi-disciplinary knowledge; and strengthening the inspection and disclosure of internal accounting controls in industrial enterprises, it has some reference value on how to effectively strengthen the internal accounting control in industrial enterprises.