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企业内部会计控制是企业面对竞争激烈的市场环境所必需的管理手段,内部控制制度是一个组织为了达到既定目标而采取的一些控制方法、程序和措施。每个企业都具有内部会计的控制方法,但能够有效合理、全面系统地运用较为少,而且有针对性地建立起适用制度并有效组织实施的企业很难发现,由于受客观条件的制约,企业决策集团还没有建立起高度的共识,推行过程中阻力较大。本文力求简明扼要,从原则、内容、保障措施及能够实现的目标等方面进行分析,以提高经营管理者的意识。
Enterprise internal accounting control is the necessary management means for enterprises to face the highly competitive market environment. The internal control system is a number of control methods, procedures and measures that an organization adopts in order to achieve its stated goal. Each enterprise has the internal accounting control methods, but can effectively and reasonably, comprehensively and systematically to use less, and targeted to establish the applicable system and effectively organize the implementation of the enterprise is difficult to find, due to the objective conditions, enterprises Decision-making groups have not yet established a high degree of consensus, the implementation process of greater resistance. This article seeks to be concise and to the point, from the principles, content, safeguards and objectives that can be achieved to analyze, in order to enhance the awareness of managers.