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建立健全内部会计控制是工程企业经营管理工作的前提条件,内部会计控制质量的高低直接影响到企业的经营管理活动的开展。目前,内部会计控制问题是现代企业改革最为关注的问题,也是企业获取竞争优势的突破所在。本文主要论述了工程企业内部会计控制的原则,其次分析企业内部会计控制的现状问题,最后提出几点改进措施。
The establishment and improvement of internal accounting control is a precondition for the operation and management of engineering enterprises. The quality of internal accounting control directly affects the operation and management of enterprises. At present, the problem of internal accounting control is the most concern of modern enterprise reform, and it is also a breakthrough for enterprises to gain competitive advantage. This paper mainly discusses the principle of internal accounting control in engineering enterprises, followed by analysis of the status quo of internal accounting control in enterprises, and finally puts forward some improvement measures.