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企业内部会计控制制度是指企业根据国家法律、法规,结合本企业经营管理的特点制定和实施的规范企业内部会计管理活动的方法、措施和程序。目前企业管理领域对会计内部控制的愿望日益强烈,但就内部控制在企业的实际运行情况看,作为实现现代企业管理的重要组成部分的内部控制并没有发挥人们预期的效果。现代企业中的内部控制不是简单的查错和纠弊,而是涉及到企业管理的方方面面,其实践意义不仅在于保证会计信息品质,规范企业财务管理,强化会计监督,更在于提升企业管理水平,实现企业经营目标。从我国企业会计内部控制的现实来看,企业内部会计控制实务与现代企业管理的要求存在很大差距,建立并实施科学、合理的企业内部会计控制制度是企业管理的当务之急。
The internal accounting control system of an enterprise refers to the method, measure and procedure that the enterprise formulates and implements according to the national laws and regulations and the characteristics of the enterprise management. At present, there is an increasing desire for internal control of accounting in the field of enterprise management. However, as far as the actual operation of internal control in the enterprise is concerned, the internal control as an important part of modern enterprise management does not have the expected effect. The internal control in modern enterprises is not a simple check and correct the malfeasance, but involves all aspects of business management, its practical significance not only to ensure the quality of accounting information, standardize the financial management of enterprises, strengthen accounting supervision, but also to enhance the level of enterprise management, Achieve business goals. From the reality of the internal control of enterprise accounting in our country, there is a big gap between the internal accounting control practice and the requirements of modern enterprise management. Establishing and implementing a scientific and reasonable internal accounting control system is the top priority of enterprise management.