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我国企业改革的一项根本任务和长远目标就是建立以“产权明晰、权责明确、政企分开、管理科学”为特征的现代企业制度,内部会计控制是现代企业管理的重要组成部分,它对确保企业各项工作的正常进行和经营管理水平的提高有着重要的作用。更为重要的是,内部会计控制制度能够协调所有者和经营者之间的利益冲突,使双方建立起相互信任的关系,从而保证现代企业制度的顺利实施。要使企业产权关系明晰,保证权责明确,就必须建立和完善企业财产的核算、控制、保管等内部管理制度,明确资本保值增值的目标和责任,处理好受托经济责任和利益分配关系。因此,建立企业内部会计控制是建立现代企业制度的必然要求,是强化企业内部管理,提高企业经济效益的客观需要。
A fundamental task and long-term goal of China’s enterprise reform is to establish a modern enterprise system characterized by “clear property rights, clear powers and responsibilities, separation of government from enterprises and management science.” Internal accounting control is an important part of modern enterprise management. It plays an important role in ensuring the normal operation of the enterprise and improving the management level. More importantly, the internal accounting control system can coordinate the conflicts of interest between owners and operators so that the two parties can establish mutual trust and ensure the smooth implementation of the modern enterprise system. To make the relationship between property rights clear and to ensure that the rights and responsibilities are clear, it is necessary to establish and improve the internal management system of accounting, control and custody of enterprise property, clarify the objectives and responsibilities of capital preservation and appreciation, and properly handle the relationship between fiduciary economic responsibility and profit distribution. Therefore, the establishment of internal accounting control is the inevitable requirement of establishing a modern enterprise system, which is an objective need to strengthen the internal management of enterprises and improve the economic efficiency of enterprises.