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会计信息失真会严重动摇我国资本市场赖以存在的基础,也将阻碍我国社会主义市场经济的发展。为遏制会计信息失真现象,我国正不断健全企业会计信息的外部监管,包括相关法律法规建设,大力发展社会中介监督等。在加强会计信息的外部监管的同时,我们同样应重视企业会计内控制度的建立,因为企业内部会计控制是从会计信息的源头实施的控制,有效的内部会计控制可消除会计信息失真的诱因;同时,会计信息的外部监督经常要借助于对企业会计内控制度的考察,会计内控制度的健全程度会影响外部监督的效果。企业在建立内部会计控制制度时,应充分认识会计内控制度的意义和基本原则,浅析如下。
The distortion of accounting information will seriously shake the foundation on which our capital market depends and will also hinder the development of our socialist market economy. In order to curb the distortion of accounting information, our country is constantly improving the external supervision of corporate accounting information, including the construction of relevant laws and regulations and vigorously developing social intermediary supervision. While strengthening the external supervision of accounting information, we should also attach importance to the establishment of internal accounting control system, because the internal accounting control is implemented from the source of accounting information control, effective internal accounting control can eliminate the incentive of accounting information distortion; at the same time , The external supervision of accounting information often resorts to the inspection of the enterprise accounting internal control system, the soundness of the accounting internal control system will affect the effectiveness of external supervision. Enterprises in the establishment of an internal accounting control system, should fully understand the meaning and basic principles of the accounting system, as follows.