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长期以来,我国发展市场经济时间较短,相关经济制度及规则还不够完善。而在企业的发展过程中国,市场竞争却越来越激烈。因而,在这样的实际情况之下,完善企业会计内部控制是很重要的一点。在企业经营发展的过程中,对企业会计内部进行有效控制有着十分重要的影响与意义,同时,对企业会计内部进行有效控制也有利于完善我国企业内部会计制度,对我国企业会计制度的发展意义重大。实现企业会计内部的有效控制能够为企业提供真实可靠的财务信息,能够加强对企业会计的行业的规范,有效地减少企业会计违规操作以及会计相关信息不真实的情况,进而促进我国企业的良性发展。因此,利用对企业会计内部的有效控制来逐渐完善我国的会计制度,进而促进我国企业的发展,最终达到使我国经济健康发展是很有必要的。
For a long time, China has had a relatively short period of time for developing its market economy and the relevant economic systems and rules have not yet been fully developed. In the process of business development in China, the market competition is more and more fierce. Therefore, under such a practical situation, it is very important to improve the internal control of enterprise accounting. In the course of business development, it has a very important influence and significance on the effective control of the internal accounting of enterprises. At the same time, the effective control of the internal accounting of enterprises also helps to perfect the internal accounting system in our country and has great significance to the development of our country’s enterprise accounting system major. Realizing effective internal control of the enterprise accounting can provide real and reliable financial information for the enterprise, strengthen the standardization of the accounting profession, effectively reduce the accounting irregularities in the enterprise and the unrealistic situation of the accounting related information, so as to promote the healthy development of the enterprise in our country . Therefore, it is necessary to use the effective control of the internal accounting of enterprises to gradually perfect our country’s accounting system and then to promote the development of our country’s enterprises, and ultimately achieve the healthy development of our economy.