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改革开放以来,我国的社会经济迅速发展,企业的转型和变革也在不断加速,在市场经济体制的转变中,企业必须要做好内控来确立市场竞争优势。会计内控是企业内部控制的重要部分,会计内控关系着企业的资金调动、资金循环速度和利用效率,因此实现高效的企业会计内控是提高企业市场竞争力的有效方法。本文将对企业会计内控的重要性进行阐述,并提出相应的会计内控方法,以期为增强企业市场竞争力提供新思路。
Since the reform and opening up, China’s social economy has developed rapidly, and the transformation and reform of enterprises have also been accelerating. In the transformation of the market economy system, enterprises must make internal control to establish market competitive advantages. Accounting internal control is an important part of internal control. Accounting internal control is related to capital mobilization, capital circulation speed and utilization efficiency. Therefore, achieving efficient internal accounting control is an effective way to improve the market competitiveness of enterprises. This article will elaborate on the importance of internal accounting control, and put forward corresponding accounting internal control methods in order to provide new ideas for enhancing the market competitiveness of enterprises.