论文部分内容阅读
当前企业所处的市场竞争环境包括宏观环境和微观环境都发生了重大变化,企业之间的竞争不断加剧。而内部控制作为提升企业竞争能力和经济效益的一个重要手段得到了重视和推广。而内部会计控制作为内部控制的核心其作用尤其突出。本文在分析当前企业内部会计控制方面存在问题的基础上提出了加强和改善的具体措施和解决方案。
At present, the market competition environment in which enterprises are located includes major changes in the macro-environment and micro-environment, and the competition among enterprises is aggravating. The internal control as an important means to enhance the competitiveness and economic efficiency of enterprises has been valued and promoted. The role of internal accounting control as the core of internal control is especially prominent. Based on the analysis of the existing problems in the internal accounting control of the enterprise, this paper puts forward concrete measures and solutions to strengthen and improve.