论文部分内容阅读
在现代企业制度之下,加强企业内部会计控制对企业的进一步发展至关重要。对企业的内部会计控制目标进行合理的构造,然后根据目标进行分层设计,是现代企业急需解决的重要问题。本文就企业内部会计控制目标构造以及分层设计进行了论述。
Under the modern enterprise system, strengthening the internal accounting control of the enterprise is crucial to the further development of the enterprise. It is an important problem that modern enterprises urgently need to solve to reasonably construct the enterprise’s internal accounting control objectives and then design them according to the objectives. This paper discusses the construction of corporate accounting control objectives and hierarchical design.