论文部分内容阅读
企业内部控制是企业为提高经营管理效率、保证信息质量真实有效、保证资产安全、促进企业发展战略实现而进行的管理过程。企业内部控制是企业财务核算有效性的重要保证。内部控制对于规避企业风险、提高财务核算质量具有重大意义。本文从内部控制的五个要素论述对于企业财务核算的影响,并就如何改善企业内部控制,提高财务核算效率提出建设性意见,促进企业财务信息质量的提高。
Internal control of an enterprise is a management process that the company uses to improve the efficiency of its operations and management, ensure the true and effective quality of information, ensure the safety of its assets, and promote the realization of its development strategy. Internal control of an enterprise is an important guarantee for the effectiveness of a company’s financial accounting. Internal control is of great significance to avoiding corporate risks and improving the quality of financial accounting. This article discusses the impact on the company’s financial accounting from the five elements of internal control, and puts forward constructive opinions on how to improve the internal control of the company and improve the efficiency of financial accounting, so as to promote the improvement of the quality of corporate financial information.