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企业内部会计控制是企业为保证经营业务活动的有序进行而制定和实施的会计政策和程序,主要作用是确保资产的安全完整和会计信息的真实准确,以及确保国家有关法律法规和企业内部各项规章制度的贯彻执行,约束企业内部涉及会计工作的各项经济业务活动及相关岗位,由于管理目的与企业价值最大化目标保持高度一致而成为企业内控体系的核心组成部分。本文拟对内部会计控制制度的发展、内容和实施内部会计控制的关键等问题进行分析。
The internal accounting control of an enterprise is the accounting policies and procedures formulated and implemented by an enterprise to ensure the orderly operation of its business operations. Its main function is to ensure the safety and completeness of assets and the true and accurate accounting information, as well as to ensure that all relevant laws, The implementation of the rules and regulations and the various economic business activities and related positions that restrict the accounting work within the enterprise have become the core components of the internal control system of the enterprise due to the management objectives and the goal of maximizing the enterprise value being highly consistent. This article intends to analyze the development and content of internal accounting control system and the key issues of implementing internal accounting control.