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随着我国社会主义市场经济体制改革不断深入与进步,客观上对企业内部会计控制水平也相应提出了新的要求,要确保现代企业会计秩序井然,帮助企业经营者做出正确有效的管理决策,当务之急是要以人为本,建立健全职工信用保险制度以及在强化员工培训、全面提高员工素质的基础上,实行休假和工作轮换制度,以有效实施企业内部会计控制。
With the continuous deepening and progress of the socialist market economic system reform in our country, objectively putting forward new requirements to the internal accounting control level of the enterprise accordingly. We must ensure that the modern enterprise keeps an orderly accounting, helps the enterprise managers to make correct and effective management decisions, Priority is to be people-oriented, establish and improve employee credit insurance system and strengthen staff training, improve the overall quality of staff based on the implementation of leave and job rotation system to effectively implement the internal accounting controls.