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企业内部会计控制作为企业内部控制的重要组成部分,其建立、健全及实施是企业经营发展的关键。加强会计监督,强化内部会计控制,是解决当前社会会计秩序混乱、会计信息失真、违法违纪现象时常发生等情况的重要措施,对经济发展和社会稳定起着举足轻重的促进作用。本文针对企业内部会计控制的重要性、现状这几方面进行分析,提出了一些思考建议。
As an important part of enterprise internal control, the establishment, improvement and implementation of internal accounting control in enterprises are the key to the development of enterprises. Strengthening accounting supervision and strengthening internal accounting control are important measures to solve the current social accounting disorder, distortion of accounting information and infringement of laws and discipline, which play an important role in promoting economic development and social stability. This article analyzes the importance of the internal accounting control, the status quo these aspects, put forward some suggestions.