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内部会计控制是企业所制定的旨在保护资产、保证会计资料可靠性和准确性,提高经营效率确保管理部门所制定的各项政策得以贯彻执行的一系列控制方法、措施和程序。构建企业内部会计控制制度是企业适应新形势、防范经营风险的迫切需要。本文对企业内部会计控制存在的问题、内容、方法以及应该达到的目标进行分析,以期对提高企业内部会计控制的有效性提供一些建议。
Internal accounting control is a series of control methods, measures and procedures established by the enterprise to protect assets, ensure the reliability and accuracy of accounting information, and enhance the operating efficiency so as to ensure that the policies formulated by the management departments are implemented. Establishing the internal accounting control system in an enterprise is an urgent need of enterprises to adapt to the new situation and prevent business risks. This article analyzes the existing problems, contents, methods and the goals that should be achieved in the internal accounting control in order to provide some suggestions to improve the effectiveness of the internal accounting control.