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随着经济全球化的发展,我国市场经济体制也是在不断的改革中。经济体制的变化加大了企业的竞争,加强企业的内部控制变得尤为重要,作为企业财务核心的会计,加强会计内部控制制度有利于完善企业的经济成本控制,提高企业经济效益,有利于合理的组织经营管理活动,规避企业经营风险。本文就企业会计内部控制的现状和开展,展开论述,提出完善企业内部控制制度的合理建议。
With the development of economic globalization, China’s market economy system is also in constant reform. The change of the economic system has increased the competition among enterprises. It is particularly important to strengthen the internal control of the enterprise. As the accounting of the financial core of the enterprise, to strengthen the internal control system of accounting is good for perfecting the control of the economic cost of the enterprise and improving the economic benefits of the enterprise, Organization and management activities, to avoid business risk. This article discusses the current situation and development of the internal control of the enterprise accounting, and puts forward some reasonable suggestions to improve the internal control system of the enterprise.