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企业内部的会计控制主要是指企业运用会计方法和其他有关方法,对财务、会计工作和有关经济业务所进行的控制。它是企业内部控制的重要内容。这项工作的好坏直接关系到企业的调控能力,应变能力以及保证预定目标的能力,最终反映在经济效益的高低上。近年来,我市供销社系统实行会计控制的做法是: 首先,建立和完善企业内部管理制度,特别是财务管理制度。因为有效的控制制度是实现目标计划的重要保证。没有制度,就谈不上控制。基此,我市大多数单位根据各自的实际情况,制定了一些有效的财务管理制度:主要是《商品进货制度》、《商品、产品收发货制度》、《商品销售货款的上缴制度》、《商品的保管养护、盘点制度》、《资
Accounting control within the enterprise mainly refers to the use of accounting methods and other relevant methods, financial, accounting and related economic control of the business. It is an important part of internal control. The quality of this work is directly related to the ability of the enterprise to adjust and control, respond to changes and ensure the intended target, which ultimately reflects the level of economic benefits. In recent years, the city’s supply and marketing cooperatives system of accounting control practices are: First, establish and improve the internal management system, especially the financial management system. Because effective control system is an important guarantee to achieve the goal of the plan. Without a system, there is no control. Based on this, most of the units in our city have formulated some effective financial management systems according to their own actual conditions: mainly the “system for purchasing goods,” the system for receiving and dispatching goods and products, the system for turning over the payment of sales of goods, “Custody conservation of goods, inventory system”, "capital