论文部分内容阅读
企业想要健康有序的发展,必须进行自我管理和监督,其中会计内控是企业自我管理中的重点。由于会计要运算企业内部的资金流动,对企业各部门的运作成本和效率有清晰的认识,所以能够给企业运转提出宝贵的意见。然而权利越大就意味着风险越大,会计部门一旦出现问题,就会影响到整个企业的资金流通和管理运算,甚至会导致企业资金链断裂,正常工作无法继续,企业形同瘫痪。因此当前企业内部普遍重视对会计进行内部管理和控制,利用部门相互牵制形成互相监督,以此来规范会计部门的工作。基于规范会计部门后能够保证企业资金的安全,加强资金流通速率,从而提高企业经济效益,使得企业能够在激烈的市场竞争中取得成本优势,占得一席之地,笔者将在本文着重探讨有效强化会计内部管理的措施。
Enterprises want healthy and orderly development, we must self-management and supervision, accounting internal control is the focus of enterprise self-management. As accounting to calculate the flow of funds within the enterprise, the operating costs of various departments and enterprises have a clear understanding of the efficiency, it can give valuable advice to the operation of the enterprise. However, the greater the rights, the greater the risk. Once the accounting department has a problem, it will affect the flow of funds throughout the enterprise and management of the operation, and even lead to the collapse of the corporate capital chain, normal work can not continue, corporate paralysis. Therefore, the internal enterprises generally attach importance to the internal management and control of accounting, the use of mutual restraint with the formation of mutual supervision of departments, in order to regulate the accounting department. Based on the normative accounting department can guarantee the safety of corporate funds and strengthen the flow of capital, thereby enhancing the economic efficiency of enterprises, enabling enterprises to obtain cost advantages in the fierce market competition, a place, I will focus on this article to effectively strengthen the internal accounting Management measures.