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内部会计控制是加强单位内部管理的重要手段和方法,已受到社会各界的广泛关注和重视。国家财政部颁布了《内部会计控制规范》等多项规范文件,财政部又重新颁布了《内部会计控制规范-基本规范》,充分体现了内部会计控制的重要性。按照国务院关于地勘队伍管理体制改革的决定,地勘单位将实行企业化改制,在市场竞争中独立经营。为了使地勘单位的体制改革、企业化经营得以顺利进行,地勘单位必须强化内部会计控制,为管理者、投资人、政府提供真实的会计信息资料,使管理者据此统览全局,引导地勘单位的企业化经营向着健康、持续的方向发展。文章针对地勘单位内部会计控制存在的问题,浅谈若干控制方法。
Internal accounting control is an important means and method of strengthening the internal management of an organization and has drawn wide attention and attention from all sectors of society. The Ministry of Finance promulgated a number of regulatory documents such as the “Standard for Internal Accounting Control,” and the Ministry of Finance reinvigorated the “Standard for Internal Accounting Control - Basic Norms,” fully embodying the importance of internal accounting controls. According to the State Council’s decision on the reform of the management team of the geological survey team, the geological exploration unit will implement the system of enterprise restructuring and operate independently in the market competition. In order to make the institutional reform of geological prospecting units and enterprise management smoothly, the geological exploration units must strengthen the internal accounting control and provide managers, investors and the government with real accounting information to guide the managers to guide the overall situation and guidance The enterprise management of geological exploration units is developing in a healthy and continuous way. This article aims at the problems existing in the internal accounting control of geological exploration units and discusses some control methods.