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企业内部控制能够保障企业生产经营活动顺利进行,它是实现现代企业管理的重要组成部分,在企业发展过程中有着重要的作用。文章就会计内部控制的原则及含义进行了概述,并就怎样有效地实施企业会计内部控制进行了探讨。
The internal control of an enterprise can guarantee the smooth progress of its production and business operations. It is an important part of the modern enterprise management and plays an important role in the development of an enterprise. The article gives an overview of the principles and implications of accounting internal control and discusses how to effectively implement the internal control of enterprise accounting.