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公司治理结构是现代企业制度的核心,而企业内部会计控制是企业内部控制的重要程序,是保证企业资产完整、资金安全、会计信息真实、准确、完整的基本条件。企业内部会计控制制度的制定与实施是以企业的公司治理结构为基础的,同时又服务于公司治理结构的完善。企业需重视内部会计控制的建立与完善,从而保证公司治理结构的进一步完善和企业经营活动的高效率,保证会计信息质量,为企业相关利益者提供切实的会计信息和企业管理信息。
The corporate governance structure is the core of the modern enterprise system. The internal accounting control is an important procedure for the internal control of an enterprise. It is the basic condition for ensuring the integrity, financial security and accounting information of an enterprise to be true, accurate and complete. The establishment and implementation of the internal accounting control system of an enterprise is based on the corporate governance structure of an enterprise and at the same time serves the improvement of the corporate governance structure. Enterprises should pay attention to the establishment and improvement of internal accounting control so as to ensure the further improvement of corporate governance structure and high efficiency of business operations, ensure the quality of accounting information and provide practical accounting information and business management information to the relevant stakeholders.