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内部会计控制是企业为了保护自身的财产安全,保证能够贯彻与执行相关法律法规和方针政策,提高企业的抗风险能力,确保和提高会计信息质量,完成企业经营目标而制定的控制手段、措施和程序。有效的内部会计控制,既可以保护企业自身的财产安全,也能够提高企业的抗风险能力,既能够确保和提高会计信息质量,也能够完成企业的经营目标。但是,目前企业内部会计控制工作存在许多问题,例如:企业忽视其重要性,系统构建不科学,考核范围狭窄,执行力差、监管不到位等等。因此,对这些问题进行研究并且提出相关意见和建议,是当代经济的重要理论课题,并且具有一定的实用价值。
Internal accounting control is the control measures and measures formulated by enterprises in order to protect their own property and ensure that they can implement and enforce the relevant laws and regulations and guidelines and policies, improve the anti-risk ability of enterprises, ensure and improve the quality of accounting information, and accomplish the business objectives of enterprises program. Effective internal accounting control can not only protect the property safety of enterprises, but also improve the anti-risk ability of enterprises, which not only can ensure and improve the quality of accounting information, but also can fulfill the business objectives of enterprises. However, there are many problems in the internal accounting control work at present. For example, the enterprise neglects its importance, unscientific system construction, narrow examination scope, poor execution ability, inadequate supervision and so on. Therefore, to study these issues and put forward relevant opinions and suggestions is an important theoretical issue in contemporary economy and has certain practical value.