论文部分内容阅读
企业会计内部控制的主要作用是提高会计信息质量,加强会计监督体系建设,为提高企业的综合管理打下坚实的基础。通过内部控制可以衡量一个企业的生产和管理水平,完善内部控制一定程度上可以提高企业的竞争力。企业会计的内部控制作为一个企业内部控制的关键环节,在企业管理中起着越来越重要的作用,本文就内部控制的必要性和控制策略进行分析。
The main function of internal control of enterprise accounting is to improve the quality of accounting information, strengthen the construction of accounting supervision system and lay a solid foundation for improving the comprehensive management of enterprises. Internal control can measure an enterprise’s production and management level, improve internal control to a certain extent, can improve the competitiveness of enterprises. As a key part of enterprise internal control, internal control of business accounting plays an increasingly important role in business management. This article analyzes the necessity of internal control and control strategy.