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内部控制是企业现代管理框架的核心内容,是企业持续发展的制度保证。因此,加强企业内部会计控制制度建设,就显得尤为重要。本文首先阐述了企业内部会计控制方法,其次,分析了当前企业内部控制存在的问题。同时,从结合企业特点完善企业内部控制制度;在企业里推行全面控制原则;企业实际业务中切实落实内部控制制度等方面对如何加强企业内部会计控制制度建设提出了自己的看法和建议,具有一定的参考价值。
Internal control is the core content of the modern management framework of an enterprise, and is the institutional guarantee for the sustainable development of an enterprise. Therefore, it is very important to strengthen the construction of internal accounting control system. This article first elaborates the internal accounting control methods, and second, analyzes the existing problems in the internal control of the enterprise. At the same time, it puts forward its own opinions and suggestions on how to strengthen the construction of internal accounting control system in terms of improving the internal control system of the enterprise by combining the features of the enterprise, implementing the principle of overall control in the enterprise, effectively implementing the internal control system in the actual business of the enterprise, The reference value.