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会计信息的完整性和真实性关乎着整个企业的资金是否能够正常运转。会计管理之所以难度比较大是因为会计信息的严重失真、会计监督管理机制不完善、会计信息管理体系不健全等因素导致。因此,建立健全会计信息管理体系、完善会计监督机制、完善企业内部控制体系,是加强企业会计信息管理的重要手段。
The integrity and authenticity of accounting information relates to the ability of the entire enterprise to operate properly. Accounting management is more difficult because of the serious distortion of accounting information, accounting supervision and management mechanism is not perfect, accounting information management system is not perfect and other factors. Therefore, establishing and perfecting accounting information management system, perfecting accounting supervision mechanism and perfecting enterprise internal control system are the important means to strengthen the management of enterprise accounting information.