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随着市场经济的进一步加剧及现代企业管理模式的逐步开展,我国企业不断提高企业管理水平,以适应新形势下对企业管理的要求。企业内部会计控制制度的建立,直接关系到企业会计信息质量及生产经营发展,是衡量企业经营目的能否实现的重要标志。目前,我国内部会计控制制度中存在着执行不利、会计信息质量水平不高等问题,亟待企业加强内控制度建设。本文在对我国企业内控制度中存在的问题进行分析的基础上,提出加强内部会计控制的若干措施。
With the further aggravation of the market economy and the gradual implementation of the modern enterprise management mode, Chinese enterprises continuously improve the management level of enterprises in order to meet the requirements of enterprise management in the new situation. The establishment of internal accounting control system is directly related to the quality of enterprise accounting information and the development of production and operation. It is an important symbol to measure whether the business operation objective can be achieved. At present, there are some problems in the internal accounting control system in our country, such as unfavorable implementation, low quality of accounting information and so on. It is urgent for enterprises to strengthen the construction of internal control system. Based on the analysis of the existing problems in the internal control system of our country, this paper puts forward some measures to strengthen the internal accounting control.