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本文简述了我国内部会计控制的现状,阐明了基于公司治理结构的内部会计控制实务设计的原则和方法,提出了国企在其设计与运作中应注意的主要问题。
This article outlines the status quo of internal accounting control in our country, expounds the principles and methods of internal accounting control practice design based on corporate governance structure, and puts forward the main problems that SOEs should pay attention to in their design and operation.