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企业会计内部控制是企业现代管理的重要内容,在改革开放深化,市场经济快速发展,企业竞争激烈的背景下,加强企业会计内部控制,显得特别重要。企业会计内部控制的基本策略,包括建立健全企业会计内部控制的整体机制、加强监督,保证会计内部控制过程的有效运作,开展内部审计,强化事前监督、事中控制和事后处理,加强对企业会计内部控制的外部监管,这些策略,对促进企业管理的现代化,实现企业的可持续发展,都具有积极的作用。
The internal control of enterprise accounting is an important part of modern management of enterprises. Under the background of deepening reform and opening up, rapid development of market economy and fierce competition in enterprises, it is particularly important to strengthen the internal control of enterprise accounting. The basic strategy of internal control of enterprise accounting includes establishing and improving the overall mechanism of internal control of enterprise accounting, strengthening supervision, ensuring the effective operation of the internal control of accounting, carrying out internal audit, strengthening the supervision in advance, handling in events and ex post processing, External regulation of internal control, these strategies, to promote the modernization of enterprise management, to achieve sustainable development of enterprises, have a positive effect.