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随着我国社会的发展和国民经济实力的增长,企业的规模和业务范围也越来越广泛,而市场竞争压力也越来越大,市场环境也越来越复杂。企业若要实现可持续发展,增强自身的市场竞争能力,就必须将企业会计的内部控制作为企业管理的重要内容。在现代化的企业结构中,企业会计的内部控制不仅涉及到企业的会计制度和其他的运行流程,而且有效的管理能够保证企业资产和相关资料的完整性与准确性,从而进一步提高企业的抗风险能力。
With the development of our society and the growth of the national economy, the scale and scope of business of enterprises are also becoming more and more widespread. And the pressure of market competition is also growing, and the market environment is becoming more and more complicated. Enterprises to achieve sustainable development and enhance their market competitiveness, we must take the internal control of enterprise accounting as an important part of business management. In the modern enterprise structure, the internal control of enterprise accounting not only involves the accounting system of enterprises and other operational processes, and effective management can guarantee the integrity and accuracy of corporate assets and related information to further enhance the enterprise’s anti-risk ability.