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内部会计控制制度是指企业为保证会计信息质量的真实可靠,确保资产的安全、完整,有效执行相关法律法规和规章制度,而制定的一系列系统的实施方法、工作流程和解决措施。矿产资源企业建立健全科学的内部控制制度是建设现代企业制度的需要,有利于完善企业的经营管理,达到企业经营管理目标,实现企业健康持续的发展。文章将从矿产资源企业内部会计控制的作用、问题及措施展开深入研讨。
The internal accounting control system refers to a series of systematic implementation methods, workflows and solutions formulated by the enterprises in order to ensure the authentic and reliable quality of accounting information and ensure the safety, completeness and effective enforcement of the relevant laws and regulations and rules and regulations. The establishment of a sound and scientific internal control system for mineral resources enterprises is a need to build a modern enterprise system, which is conducive to improving the management of enterprises and achieving the objectives of business management and achieving the healthy and sustainable development of the enterprises. The article will carry out in-depth discussions on the role, problems and measures of internal accounting control in mineral resources enterprises.