论文部分内容阅读
随着我国市场经济的深入发展,对企业自身管理水平和深度的发展也越来越高,管理的成功是一个企业成功的关键因素。内部控制是现代企业管理框架的重要构成部分,是企业持续发展的制度保证。现代企业理论和管理实践表明,企业一切管理工作,都是从建立和健全内部控制开始的;因此,内部控制在现代企业管理中居于战略地位。本文首先分析了我国企业内部会计控制的现状以及存在的问题,通过对内部会计控制进行分析,最后提出了建立和完善内部会计控制制度的思路和措施。
With the in-depth development of China’s market economy, the development of the enterprise’s own management level and depth is also increasing. The success of management is a key factor for the success of an enterprise. Internal control is an important part of the modern enterprise management framework and an institutional guarantee for the sustainable development of the company. Modern enterprise theories and management practices show that all management work of an enterprise begins with the establishment and improvement of internal controls; therefore, internal control plays a strategic role in modern enterprise management. This article first analyzes the status quo and existing problems of internal accounting control in Chinese enterprises. Through the analysis of internal accounting control, the author finally puts forward the ideas and measures for establishing and improving the internal accounting control system.