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随着社会经济的发展与企业制度的不断改革完善,外在的宏观环境与内在的自身环境都对企业的经营管理的高效化、规范化要求越来越高,其中企业内部会计控制制度显得尤为重要与必要。它是企业内部管理环节的重要组成部分。它对企业内部各部门、各岗位之间的职责与行为起着明确性、规范性的作用,保证企业日常生产经营活动有序、高效的运行的同时确保企业资产、会计凭证、会计资料的完整性与安全性。在防范企业经营风险、投资风险等方面也起着至关重要的作用。它可以确保企业价值最大化与经济目标的实现。
With the social and economic development and continuous reform and improvement of the enterprise system, both the external macro-environment and its own internal environment are demanding more efficient and standardized management of the enterprise, and the internal accounting control system in the enterprise becomes more and more important And necessary. It is an important part of the internal management of the enterprise. It plays a clear and normative role in the functions and behaviors among various departments and positions within the enterprise, ensuring the orderly and efficient operation of the daily production and business activities of the enterprise, and ensuring the integrity of corporate assets, accounting vouchers and accounting data Sexuality and safety. It also plays a crucial role in preventing business risks and investment risks. It ensures maximum corporate value and economic goals.