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内部控制是实现现代企业管理的重要组成部分,也是企业生产经营活动赖以顺利进行的基础。规范企业内部控制建设,对于改善我国企业的内部控制现状,保证会计信息的质量,完善公司治理和信息披露制度,保护投资者的合法权益并保证资本市场的有效运行具有十分重要的意义。基于此,本文通过分析企业内部会计控制的现状,提出了完善我国企业内部会计控制的对策。
Internal control is an important part of modern enterprise management and also the basis for its smooth operation. To standardize the construction of internal control of an enterprise is of great significance for improving the internal control status of enterprises in our country, guaranteeing the quality of accounting information, perfecting the system of corporate governance and information disclosure, protecting the legitimate rights and interests of investors and ensuring the effective operation of the capital market. Based on this, this paper analyzes the status quo of internal accounting control in enterprises, and puts forward some countermeasures to improve the internal accounting control in Chinese enterprises.