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随着市场竞争的不断激烈,企业要想生存,必须加强内部会计控制制度,内部控制制度已经成为现代企业制度的重要组成内容。本文首先从在建立内部会计控制制度时要遵循的五项基本原则进行阐述,即合法性原则、有效性原则、全面性原则、不相容职务相分离原则、成本效益原则,接着叙述了企业内部会计控制的要点内容,最后提出了完善企业内部会计控制制度的若干措施。
With the fierce competition in the market, in order to survive, the internal accounting control system must be strengthened. The internal control system has become an important part of the modern enterprise system. This article first expounds the five basic principles to be followed in the establishment of the internal accounting control system, that is, the principle of legality, the principle of validity, the principle of comprehensiveness, the principle of phase separation of incompatible duties, and the principle of cost-benefit. Then, Accounting control of the contents of the key points, and finally proposed a number of measures to improve the internal accounting control system.