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企业内部会计控制是企业管理的重要内容之一,是提高企业效益的必要方式和手段,因此,它在企业经营管理中的作用越来越突出。我国企业因内部会计控制不到位,内部会计控制不实际,经常会有会计信息和财务收支等方面的状况发生。会计控制对现代企业的会计及经济活动的很多方面都有很大的影响,同时对经营目标实施过程中每个步骤实行约束与监督。它的重大意义在于全面提升企业财务管理水平,帮助企业更快更好的实现经营目标。本文结合企业内部会计控制存在的问题,对应对措施进行了相关探析。
The internal accounting control of an enterprise is one of the important contents of the enterprise management, and it is a necessary way and means to increase the efficiency of the enterprise. Therefore, it plays an increasingly prominent role in the management of the enterprise. Because the internal accounting control of our country’s enterprises is not in place and internal accounting controls are not practical, there are often situations such as accounting information and financial revenues and expenditures. Accounting control has a great influence on modern enterprise accounting and many aspects of economic activities. At the same time, it imposes constraints and supervision on each step in the implementation of business objectives. Its great significance lies in comprehensively improving the financial management level of enterprises and helping them to achieve their business goals faster and better. This article combines the problems existing in the internal accounting control of the enterprise and analyzes the corresponding measures.