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内部会计控制是企业加强管理的一种手段,其建立、健全和实施是企业能否加强资源整合和生产经营成败的关键。加强会计监督工作,强化对内部会计的控制,是解决当前企业会计秩序混乱、财务信息失真以及维护股东权益的重要举措,也是市场发展的必然趋势。本文从内部会计控制理论进行论述,对目前我国会计控制方面的不足进行了分析,并对目前的改革措施提出了对策。
Internal accounting control is a means to strengthen the management of enterprises. The establishment, improvement and implementation of internal accounting control are the keys to whether enterprises can strengthen the integration of resources and the success of production and operation. Strengthening accounting supervision and strengthening the control over internal accounting are important measures to solve the current chaos in corporate accounting, distortion of financial information and the protection of shareholders’ rights and interests, as well as an inevitable trend of market development. This paper discusses the theory of internal accounting control, analyzes the current problems of accounting control in our country and puts forward countermeasures to the current reform measures.