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随着我国国民经济的不断发展,各企业也处于蓬勃发展的状态。但是在市场竞争激烈的今天,企业要想稳定且长远发展,就必须加强其内部控制,制定出一系列合理的内部控制优化措施,尤其是对掌握企业经济命脉的会计部门。本文通过主要以加强企业会计内部控制为出发点,先对会计内部控制必要性做出阐述,从企业会计内部控制现状入手,提出合理的优化措施。
With the continuous development of our national economy, all enterprises are also in a vigorous state of development. However, in a highly competitive market today, if a company wants to develop steadily and in the long term, it must strengthen its internal control and formulate a series of reasonable internal control optimization measures, especially for the accounting department that has the enterprise’s economic lifeline. This article mainly focuses on strengthening the internal control of the enterprise accounting, elaborates the necessity of the internal control of the accounting firstly, and starts with the status quo of the internal control of the enterprise accounting and puts forward reasonable optimization measures.