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随着市场经济的发展,公司治理结构的逐步完善,企业的内部管理发生了很大变化,这就要求企业在加强经营管理的同时,一定要健全内部会计控制。内部会计控制的变革与创新是企业资产安全完整和经济活动有效进行的基础,通过内部相互牵制、相互制约,确保企业经济健康有序地发展。
With the development of market economy, the gradual improvement of corporate governance structure and great changes have taken place in the internal management of enterprises. This requires that enterprises must improve their internal accounting controls while strengthening their management. The internal accounting control reform and innovation is the basis for the enterprise asset safety and economic activities carried out effectively, through internal mutual restraint, mutual restraint, to ensure that the economy healthy and orderly development.