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目前,我国越来越多的企业都在市场经济的发展中愈发重视内控建设。内部会计控制是内控建设的一个方面。由于其直接关系着企业的资金命脉,故在企业的整个内控建设中尤为重要。而与内部会计控制最相关的便是内部会计制度。因此,内部会计制度的重要性不言而喻。基于此,笔者试立足于企业,依据自己多年的财务工作经验,围绕内部会计建设展开研究。希望能够为我国企业的内控建设略尽绵薄之力。
At present, more and more enterprises in our country pay more attention to the construction of internal control in the development of market economy. Internal accounting control is one aspect of internal control construction. Because of its direct relationship with the lifeblood of the enterprise funds, it is particularly important in the enterprise’s overall internal control. The most relevant internal accounting control is the internal accounting system. Therefore, the importance of internal accounting system is self-evident. Based on this, I try to base ourselves on the enterprise, based on my years of financial experience, around the internal accounting to start a study. I hope we can make a slight contribution to the internal control of our enterprises.