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社会主义市场经济是法制经济。它要求企业的经济活动在法律、法规、制度允许的范围内进行。为了促进有序竞争和有效配置资源,必须实行有效的内部会计控制,规范会计工作,保证会计资料质量,为投资者、债权人、社会公众以及政府宏观调控部门提供真实、准确的会计资料,为维护社会经济秩序服务。一、企业内部会计控制的几个误区1、把内部控制的经营性目标当成内部会计控制防止信息失真的目标。内部控制是指被审计单位为了保证业务活动的有效进行,保护资产的安
The socialist market economy is a legal economy. It requires the economic activities of enterprises in the laws, regulations, systems within the allowable. In order to promote orderly competition and effectively allocate resources, effective internal accounting control must be implemented to standardize accounting work, ensure the quality of accounting data, provide real and accurate accounting information to investors, creditors, the public and the government's macro-control departments for the maintenance Social and economic order services. First, several misunderstandings within the enterprise accounting control 1, the operating objectives of internal control as internal accounting control to prevent information distortion goals. Internal control refers to the audited units in order to ensure the effective conduct of business activities, the protection of assets security