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在企业的管理体制中,内部会计控制是非常重要的一部分;内部会计控制是我国港口企业自我约束与自我调节生产经营活动的内在机制,有效的内部会计控制制度可以使港口企业的会计行为得到规范;因此,强化港口企业的内部会计控制是防止港口企业的会计信息资料失真与维护财产所有者的利益的重要途径。本文就我国港口企业的内部会计控制制度存在的一些问题做了初步分析,并就这些问题的解决提出了一些改善的建议。
Internal accounting control is a very important part in the management system of an enterprise. Internal accounting control is the intrinsic mechanism of self-restraint and self-regulation of production and operation of the port enterprises in our country. An effective internal accounting control system can regulate the accounting behavior of the port enterprises ; Therefore, strengthening the internal accounting control of port enterprises is an important way to prevent the distortion of accounting information of port enterprises and safeguard the interests of property owners. This article makes a preliminary analysis of some problems existing in the internal accounting control system of the port enterprises in our country and puts forward some suggestions for improvement on these problems.