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近年来,随着五部委陆续出台关于内部控制的政策规章,内部控制在企业的成长过程中发挥着越来越重要的作用。内部会计控制作为内部控制中的关键部分其重要性不言而喻,然而仍有部分企业的内部会计控制存在问题,这牵制着企业内部控制体系的建设,影响着我国企业的现代化进程。因此,识别出内部会计控制存在的问题,提出针对性的对策建议显得尤为重要。
In recent years, with the five ministries and commissions successively promulgated the policies and regulations on internal control, internal control plays an increasingly important role in the growth of the enterprise. The importance of internal accounting control as a key part of internal control is self-evident. However, there are still some problems in the internal accounting control of some enterprises, which restrict the construction of internal control system and affect the modernization of Chinese enterprises. Therefore, it is very important to identify the problems existing in the internal accounting control and put forward some countermeasures and suggestions.