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随着经济的发展,社会的进步,当前会计工作受到了社会的广泛关注,在企业会计内部控制中应该遵循着一定的原则。对于会计工作来讲在企业内部财务会计中发挥着至关重要的作用,但要想判断会计工作的成效就应依靠会计内部的实际控制。因此加强对企业会计内部控制进行研究具有十分重要的现实意义。针对会计工作应该加强事前监督以及事中监督和事后监督等等,这样才能促进企业自身的良好发展。
With economic development and social progress, the current accounting work has received wide attention in the society and certain principles should be followed in the internal accounting of enterprise accounting. For accounting work in the internal financial accounting plays a crucial role, but to judge the effectiveness of accounting work should rely on the actual control within the accounting. Therefore, it is very important to strengthen the research on the internal control of enterprise accounting. For the accounting work should be strengthened in advance supervision as well as things in the supervision and post-supervision, etc., so as to promote their own good development.