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为贯彻落实党的十八大和十八届三中全会精神,财政部发布关于全面推进管理体系建设的指导意见,引起社会的广泛关注。指导意见颁布的两年内,并未将管理会计在企业中的发展的作用落到实处,大多企业都忽视了内部控制的问题。本文主要想阐述内部控制与管理会计间的内在联系,如何在企业中发挥重要作用,并对内部控制在管理会计中的完善和建设提供合理性的意见。
In order to implement the spirit of the 18th CPC National Congress and the Third Plenary Session of the 18th CPC Central Committee, the Ministry of Finance has promulgated the guidelines on the overall promotion of the management system and has aroused widespread public concern. Within two years of promulgation of the Guiding Opinion, the role of management accounting in the development of enterprises has not been implemented. Most enterprises ignore the issue of internal control. This article is mainly intended to explain the internal relations between internal control and management accounting, how to play an important role in the enterprise, and provide reasonable advice on the improvement and construction of internal control in management accounting.