论文部分内容阅读
会计信息质量便是企业改善经营、市场增强信任、国家理性调控的重要保证,但我国的会计信息质量却不容乐观,在对会计信息质量问题的反思过程中,我国理论界与实务界的目光不约而同地集中到企业内部会计控制系统上。实践证明,良好的内部会计控制制度能够及时发现舞弊,从而有效降低会计信息失真的负面影响。本文探讨了企业内部会计控制的基本理论,并给出了我国开展企业内部会计控制的建议与对策。
The quality of accounting information is an important guarantee for enterprises to improve their management, strengthen trust in the market, and rationally regulate the state. However, the quality of accounting information in our country is not optimistic. In the process of introspection of the quality of accounting information, the theoretical and practical circles of our country look at the same Focus on the internal accounting control system. Practice has proved that a good internal accounting control system can detect fraud in a timely manner, thus effectively reducing the negative impact of accounting information distortion. This paper explores the basic theory of internal accounting control in enterprises and gives some suggestions and countermeasures for our country to carry out internal accounting control in enterprises.