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企业会计内部控制是企业现代管理的重要内容,它对会计以及会计监督有着最直接的关系。企业会计内部控制的完善与健全能够更好的保证会计信息的质量,加强对企业内部会计的约束性和严谨性,保证企业资产的利用率,更可以提高企业的经营效率,使企业管理更加科学。企业内部控制基本策略包括有建立完善的整体机制,加强监督和内部审计,强化事前事中事后的处理,以及加强企业会计内部控制的外部监管,这些对策都可以促进企业的现代化管理,对企业有着积极的作用。
The internal control of enterprise accounting is an important part of the modern management of an enterprise. It has the most direct relationship with accounting and accounting supervision. The perfection and perfection of the internal control of the enterprise accounting can better guarantee the quality of the accounting information, strengthen the restraint and rigor of the internal accounting, ensure the utilization rate of the enterprise assets, improve the operating efficiency of enterprises and make the enterprise management more scientific . The basic tactics of internal control of the enterprise include establishing and improving the overall mechanism, strengthening supervision and internal auditing, strengthening the handling of ex ante events and extrinsic events, and strengthening the external supervision of the internal control of enterprise accounting. All of these measures can promote the modern management of the enterprise, positive effect.