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随着社会经济的快速发展和市场经济体制改革的不断深化,现代企业内部控制的主要目的在于确保会计数据的准确性与可靠性,保证企业内部资产信息资料的安全完整性,有效提高生产经营效益。现代企业内部控制过程中存在着很多的不确定性影响因素,本文对企业内部控制中的主要问题进行分析,并在此基础上提出一些建设性建议。
With the rapid development of social economy and the continuous deepening of market economy system reform, the main purpose of internal control in modern enterprises is to ensure the accuracy and reliability of accounting data, to ensure the safety and integrity of internal assets and information of enterprises, and to effectively improve the efficiency of production and operation . There are many uncertain factors in the process of internal control of modern enterprises. This article analyzes the main problems in the internal control of enterprises and puts forward some constructive suggestions on this basis.