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会计控制与内部控制会计控制包括两部分内容,一部分指为保证会计信息质量和资产的安全完整所做的一系列会计组织、确认、计量、记录、报告工作;另一部分指为保证经营的合法合规性及效率、效果,以利用会计信息作为主要手段进行控制的一系列程序和方法。内部控制发展之初是第一部分的会计控制内容,我们可以称之为狭义的会计控制或者财务会计控制,意指财务性的会计控制;第二部分内容因致力于提高经营管理效率,与管理过程结合紧密,我们可以称之为管理会计控制,意为管理性的会计控制。
Accounting control and internal control Accounting control consists of two parts, one part refers to a series of accounting organization, confirmation, measurement, record and report work to ensure the quality of accounting information and the safety and completeness of assets; the other part refers to the legal cooperation Regulations and efficiency, effectiveness, the use of accounting information as the main means of control a series of procedures and methods. The beginning of the development of internal control is the first part of the accounting control, we can call it a narrow sense of accounting control or financial accounting control, which means financial accounting control; the second part of the content committed to improving operational management efficiency, and management processes Combined with close, we can call it management accounting control, which means that the management of accounting control.