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近年来,随着全球经济一体化的发展,会计准则开始朝着国际趋同化发展,我国的会计准则也在发展中不断完善。企业是会计准则的执行者,而内部控制在一定程度上对会计准则的执行效果产生影响,本文就内部控制的五个要素进行分析,针对不同要素阐述其对会计准则执行的影响,并研究提高会计准则执行效果的策略。
In recent years, with the development of global economic integration, accounting standards have begun to move towards international convergence and the accounting standards in our country have been constantly improving. Enterprises are the executors of accounting standards, and internal control to a certain extent, the implementation of accounting standards have an impact on the implementation of this article on the five elements of internal control analysis of different elements of its impact on the implementation of accounting standards, and to study and improve Strategy for the implementation of accounting standards.