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目前,我国会计工作中还存在很多的问题,如会计秩序混乱,假账问题等等。有些企业现金管理部规范,“小金库”现象普遍存在;有些企业缺乏严格的复核审批制度;有些企业因内部财务控制弱,致使新型经济犯罪产生。产生这些问题的原因很多,但是其中一个重要因素就是企业内部会计控制制度失控。在这种形势下,我们必须要加快企业内部会计控制制度的建设,确保各职能部门各司其职,互相监督。本论文就国内企业内部会计制度存在的问题,在了解国内企业内部会计控制背景及存在问题的基础上,针对性的提出解决方案,建立健全的企业内部会计制度,确保会计工作秩序的规范,通过完善企业的会计管理制度体系,加强企业的经济管理。
At present, there are still many problems in the accounting work in our country, such as the disorder of accounting system, the problem of false account and so on. Some enterprises have standardized cash management departments and “small treasuries” are pervasive; some enterprises lack a strict review and approval system; and some enterprises have weaknesses in internal financial control, resulting in the emergence of new-type economic crimes. There are many reasons for these problems, but one of the important factors is the out-of-control of the internal accounting control system. Under such circumstances, we must speed up the construction of the internal accounting control system in the enterprise and ensure that all functional departments perform their duties and supervise each other. On the basis of understanding the background and existing problems of internal accounting control in domestic enterprises, this thesis puts forward some solutions to solve these problems, establish a sound internal accounting system and ensure the standard of accounting work order, Improve the system of accounting management of enterprises, and strengthen the economic management of enterprises.