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建立内部会计制度是国家法律、法规的必要补充,是贯彻实施国家会计法律、法规的重要基础和保证。各企业建立健全内部会计治理制度,有利于规范会计工作秩序,完善会计治理制度体系,改善单位经济治理。
Establishing an internal accounting system is a necessary complement to state laws and regulations and an important foundation and guarantee for the implementation of national accounting laws and regulations. The establishment and improvement of the system of internal accounting governance by various enterprises is conducive to regulating the order of accounting work, perfecting the system of accounting governance and improving the economic governance of units.