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伴随着市场竞争的日益激烈和发展环境的日趋复杂,企业面临的风险因素较之前有了大幅增加。企业要在不断变化的市场环境中健康有序运行,首先要保障和完善自身的会计内部控制建设。建立有效完整的会计内部控制体系,不仅有助于企业提高风险防控能力、保证企业有序运行,而且也可以规范市场经济,促进经济的健康发展。本文介绍了企业强化会计内控的意义,并在分析当前内部控制存在的主要问题和针对性的相应的举措建议。
With the increasingly fierce market competition and the increasingly complex environment for development, the risk factors faced by enterprises have increased substantially from the previous ones. Enterprises in a changing market environment healthy and orderly operation, we must first protect and improve its own internal control of accounting. Establishing an effective and complete system of internal control of accounting not only helps enterprises to improve their risk prevention and control capacity and ensure the orderly operation of enterprises, but also regulates the market economy and promotes the healthy development of economy. This article introduces the significance of the enterprise to strengthen the accounting internal control, and analyzes the main problems existing in the current internal control and the pertinent suggestions.