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企业会计的内部控制因受市场风险因素的存在,使得其在实际开展过程中面临着来自不同方面的风险内容影响。其需要从现代管理活动出发,加强自身的内部控制能力与管理科学性,使得企业能够提高对风险内容的预警力,选择更为合适的风险处理策略。这不仅仅是对现代管理活动的补充与完善,也是我国社会主义市场经济建设内容的重要组成部分。在这个过程中,企业通过加强对管理效率的提升,来帮助自身可以更好地完成经营目标,将战略部署落实到位。在本文中,笔者在分析企业会计内部控制存在风险的基础上,提出了相应的解决措施,以此来提高对企业会计内部控制能力,降低市场风险对企业发展的影响力。
Due to the existence of market risk factors, the internal control of enterprise accounting makes it face the risk content impact from different aspects during the actual development. It needs to proceed from the modern management activities and strengthen its own internal control and scientific management, so that enterprises can improve the early warning of risk content and choose a more appropriate risk management strategy. This is not only an addition to and perfection of modern management activities, but also an important part of the content of building a socialist market economy in our country. In this process, enterprises can help themselves to better achieve their business objectives and put strategic deployment into place by strengthening their management efficiency. In this paper, based on the analysis of the risks existing in the internal control of enterprise accounting, the author puts forward corresponding solutions to improve the internal control over the accounting of enterprises and reduce the influence of market risk on the development of enterprises.