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随着我国市场经济体制的不断发展和完善,市场竞争日益激烈,为切实提高会计信息质量,保护资产安全、完整,确保有关法律法规和规章制度有效贯彻执行,各单位不断强化内部管理,提高经营管理水平,内部控制作为管理的有效举措而被广泛运用,各单位内部控制取得了很大成效,但也暴露出一此问题,影响内部控制成效的发挥。本文就实施内部控制过程中存在的问题进行阐述,并就如何加强内部控制建设作如下探讨。
With the constant development and improvement of the market economy system in our country, the market competition is fiercer and fiercer. In order to effectively improve the quality of accounting information, protect the safety and integrity of assets and ensure the effective implementation of the relevant laws and regulations and rules and regulations, each unit continuously strengthens its internal management and enhances its operation Management level and internal control are widely used as effective management measures. The internal control of each unit has achieved great success. However, this also exposes a problem that affects the effectiveness of internal control. This article elaborates the problems in the process of implementing internal control and makes the following discussion on how to strengthen the construction of internal control.