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(广州岭南国际企业集团有限公司广东.广州510015)摘要:随着企业内部管理体制改革的深化,内部会计控制制度已经成为不可或缺的有效管理手段,已经形成较完整的内部会计控制体系。文章围绕企业内部会计控制体系的建设,集中分析了构建内部会计控制体系的重要意义及其执行过程中存在的问题和弊端,并提出了建设企业内部会计控制体系的四点举措,力图为我国企业内部管理提供有益的启示。
(Guangzhou Lingnan International Enterprise Group Co., Ltd., Guangzhou, Guangdong 510015, China) Abstract: With the deepening of the reform of the internal management system of the enterprise, the internal accounting control system has become an indispensable and effective means of management and a more complete internal accounting control system has been formed. Focusing on the construction of the internal accounting control system, the paper analyzes the importance of constructing the internal accounting control system and the problems and shortcomings in the process of its implementation, and puts forward four measures to establish the internal accounting control system of the enterprise. Internal management to provide useful inspiration.