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随着社会主义经济体制改革的深入,知识经济时代的到来在提高社会生产力的同时也为社会经济环境如管理、信息、技术、会计等带来巨大变化。企业如何在复杂的经济环境及日趋激烈的市场竞争中生存并最终实现企业经营目标,除了选择正确的经营战略、营销战略、人才战略及采用先进的科学技术外,适时强化企业的内部会计控制亦是关键。分析目前企业内部会计控制的现状及存在的问题,从而有针对性地提出具体的完善措施。
With the deepening of the reform of the socialist economic system, the advent of the era of knowledge-based economy has brought about tremendous changes in the social and economic environment such as management, information, technology and accounting while improving social productivity. How to survive in a complex economic environment and increasingly fierce market competition and ultimately achieve business goals, in addition to choosing the right business strategy, marketing strategy, talent strategy and the use of advanced science and technology, enterprises should also strengthen their internal accounting controls in a timely manner Is the key. Analysis of the current status of corporate accounting controls and existing problems, so as to put forward specific measures to improve.