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随着市场经济的快速发展,企业之间的竞争也日趋激烈,会计控制成为了影响企业生存发展的一个重要因素。加强对会计的监督力度和提高会计的信息质量是企业健康发展的保证。虽然我国企业一直都在完善企业内部的会计控制,但仍有一部分企业会计造假行为严重,各种违规行为层出不穷,本文针对企业内部会计控制中存在的问题进行了分析,并提出一些对规范会计控制的建议。
With the rapid development of market economy, the competition between enterprises is becoming fiercer and fiercer. Accounting control has become an important factor that affects the survival and development of enterprises. To strengthen the supervision of accounting and improve the quality of accounting information is the guarantee for the healthy development of enterprises. Although China’s enterprises have been perfecting the accounting control within the enterprise, there are still some serious accounting frauds and various kinds of irregularities. This article analyzes the problems existing in the internal accounting control and puts forward some countermeasures to standardize the accounting control Suggestions.