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企业或由于对风险防范的不足,或由于自身资产规模限制,会计内控制度常常出现问题,影响企业的财务状况。加强会计内控制度的建设,实施有效的会计内部控制,有利于保持企业良好的财务状况、提高企业的管理水平、维持企业的健康发展。本文通过描述我国企业会计内控制度的现状,分析了我国会计内控制度存在的问题,并且据此提出了完善措施,对于企业会计和管理制度的发展具有一定的现实意义。
Due to the lack of risk prevention or due to the limitation of the scale of its own assets, enterprises often have problems with the internal control system and affect the financial status of the enterprise. Strengthening the construction of accounting internal control system and implementing effective internal control of accounting are conducive to maintaining the good financial position of the enterprise, enhancing the management level of the enterprise and maintaining the healthy development of the enterprise. This article describes the status quo of China’s internal accounting control system, analyzes the existing problems in our internal accounting control system, and puts forward perfecting measures accordingly. It has certain practical significance for the development of enterprise accounting and management system.