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随着市场经济的深入发展,企业会计内部控制的地位越来越重要,为此,会计行业也不断研究内部的会计控制。为健全企业结构,预防企业的内部腐败,本文先阐述建设内部会计控制的意义,对加快推进控制建设的思路提出一定建议,以期为推进市场经济的健康发展做出一定贡献。
With the deepening of the market economy, the status of internal control of corporate accounting is more and more important. Therefore, the accounting profession also continuously studies the internal accounting control. In order to perfect the corporate structure and prevent the internal corruption of enterprises, this article first elaborates the significance of building internal accounting control and puts forward some suggestions on accelerating the control construction so as to make some contribution to the healthy development of market economy.