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内部会计制度是企业能够长期稳定发展的重要保障,内部会计制度完善的企业可以实现资金的最大化利用,节约成本,获取最大的效益。企业如果能够充分重视会计工作,提高内部会计制度建设水平,对企业内部业务进行一定的监督,提供真实可靠的会计信息,那么不管市场经济体制怎样变化其必定能够在众多的企业当中占得一席之地。制定一种与企业相适应的内部会计制度,会在无形中增强企业自身的竞争力。本文首先从两方面对企业内部会计制度做了概述、然后介绍了其重要性以及企业内部会计制度建设的原则,最后就企业内部会计制度的建设提出了几点建议,以期望为企业做好会计工作,充分发挥企会计工作的作用提供一些借鉴。
Internal accounting system is an important guarantee for long-term stable development of enterprises. Enterprises with sound internal accounting system can maximize the use of capital, save costs and obtain the maximum benefits. If enterprises can fully pay attention to the accounting work, improve the internal accounting system construction level, supervise the internal business and provide the true and reliable accounting information, then no matter how the market economy system changes, it will surely occupy a place among many enterprises. Formulating an internal accounting system that is appropriate to the enterprise will virtually enhance the competitiveness of the enterprise itself. This article first summarizes the internal accounting system of the enterprise from two aspects, then introduces the importance and the principle of the internal accounting system construction, finally puts forward some suggestions on the construction of the internal accounting system in the hope of doing a good job for the enterprise Work, give full play to the role of enterprise accounting work to provide some reference.