当前,有相当一部分企业为了掩盖真实的财务状况和经营成果,故意伪造和变造虚假的会计凭证,导致会计账簿和会计报表所提供的信息失真。会计核算因会计人员素质不高,造成了记账随意、财务手续不清、差错频繁,会计信息不能满足企业管理的需要。因此,切实加强内部会计控制已经到了刻不容缓的地步。 At present, a considerable number of enterprises deliberately forge and alter false accounting documents in order to cover up their true financial position and operating results, resulting in the distortion of information provided in accounting books and financial statements. Accounting for the quality of accounting staff is not high, resulting in a random accounting, financial procedures unclear, frequent errors, accounting information can not meet the needs of business management. Therefore, it is imperative to effectively strengthen internal accounting controls.