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国民经济的飞速发展对企业内部管理制度提出了更高的要求,只有建立完善的内部管理制度,尤其是企业会计内部控制制度,方可在激烈的竞争中把握先机,实现更好地发展。因此,本文先就企业会计内部控制制度的内涵及重要性进行了分析,而后重点就当前企业会计内部控制制度中存在的主要问题进行了分析,并就企业会计内部控制制度的优化策略进行了探讨。
The rapid development of the national economy puts forward higher requirements on the internal management system of the enterprise. Only by establishing and perfecting the internal management system, especially the internal control system of enterprise accounting, can we seize the opportunities and achieve better development in the fierce competition. Therefore, this article first analyzes the connotation and importance of the internal control system of the enterprise accounting, then analyzes the main problems existing in the current internal control system of the enterprise accounting, and discusses the optimization strategy of the internal control system of the enterprise accounting .