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1建立内部会计制度的必要性一是确保国家会计法规贯彻实施的重要保证。《企业会计制度》虽然明确了会计科目和会计核算方法等问题,但仍无法解决内部控制、会计处理流程等问题,而通过制定内部会计制度,将《会计法》、《企业会计准则》、《企业会计制度》的要求具体化,从而实现对
The need to establish an internal accounting system First, to ensure the implementation of national accounting laws and regulations an important guarantee. Although the Accounting System for Business Enterprise clarified the subjects such as the accounting subjects and accounting methods, it still can not solve the problems of internal control and accounting treatment. Through the establishment of an internal accounting system, the Accounting System, Accounting Standards for Business Enterprises, Accounting Standards for Business Enterprises, Enterprise Accounting System "requirements specific, in order to achieve right