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随着社会主义市场经济的快速发展和市场国际化进程的加快,我国许多企业的内部会计建设暴露出企业内部会计制度缺失、会计从业人员综合素质偏低、会计体系建设落后等问题,导致企业经营和管理存在各种风险。本文分析了企业内部会计建设存在的问题,并提出解决对策,旨在为我国企业内部会计制度建设贡献绵薄之力。
With the rapid development of socialist market economy and the acceleration of market internationalization, many domestic enterprises in our country’s internal accounting construction have exposed such problems as the lack of internal accounting system, the low overall quality of accounting practitioners and the backwardness of the accounting system, There are various risks to managing. This paper analyzes the existing problems in the internal accounting of enterprises, and puts forward the countermeasures to solve them, which is intended to contribute modestly to the construction of the internal accounting system in our country.