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内部会计控制是为了提高会计信息质量,保护资产的安全、完整,确保有关法律法规和规章制度的贯彻执行等而制定和实施的一系列控制方法、措施和程序。目前我国交通运输企业在内部会计控制方面还存在着诸如企业治理结构不健全、会计控制不合理等问题。针对这些问题,本文提出完善企业内部会计控制制度、重视内部审计的作用及健全会计电算化系统等建议。
Internal accounting control is a series of control methods, measures and procedures formulated and implemented to improve the quality of accounting information, protect the safety and integrity of assets, and ensure the implementation of relevant laws and regulations and rules and regulations. At present, China’s transportation enterprises still face some problems such as the unsound corporate governance structure and unreasonable accounting control in the aspect of internal accounting control. In response to these problems, this paper puts forward some suggestions, such as perfecting the internal accounting control system of the enterprise, attaching importance to the role of internal audit and perfecting accounting computerized system.