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内部会计控制是内部控制的基础和核心,在企业管理系统中具有举足轻重的作用。中国在内部会计控制的建设与研究方面虽已取得显著的进展,但仍然存在一些问题,澄清这些问题并指明内部会计控制研究和发展的方向势在必行。
Internal accounting control is the foundation and core of internal control, and plays an important role in the enterprise management system. Although significant progress has been made in the construction and research of internal accounting control in China, some problems still remain. To clarify these issues and indicate the direction of internal accounting control research and development is imperative.