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随着市场经济的发展,会计内控逐渐受到我国各类企业的重视。而且从国际上较成功的企业管理经验来看,建立健全会计内控机制是其在激烈的市场环境里屹立不倒的基础与前提。我国自2006年发布《中央企业全面风险管理指引》之后,又于2008年下发了《企业内部控制基本规范》,使我国企业有了自己的内控标准。本文以城市污水处理厂等国有企业为研究视角,以会计内控机制的展开与执行情况为切入点,通过分析该类企业加强会计内控的必要性和实施现状,指出在当前阶段,城市污水处理厂等国有企业应如何进一步加强会计内控的建设。
With the development of market economy, accounting internal control has been gradually valued by all kinds of enterprises in our country. And from the more successful international business management experience, the establishment and improvement of accounting internal control mechanism is its foundation and premise in the fierce market environment. Since the release of the “Guide for Comprehensive Risk Management of Central Enterprises” in 2006, China issued the “Basic Norms for Internal Control” in 2008, giving our enterprises a standard of their own internal control. This paper takes the state-owned enterprises such as urban sewage treatment plants as the research perspectives and starts with the commencement and implementation of the accounting internal control mechanism. By analyzing the necessity and implementation status of such enterprises in strengthening accounting internal control, it is pointed out that in the current stage, urban sewage treatment plants Such as state-owned enterprises should further strengthen the building of accounting internal control.