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近年来,经济社会迅速发展,市场经济的发展达到了前所未有的发展程度,无数企业在市场经济的潮流中应运而生。然而,企业要想能够在市场竞争的大潮中安身立命获得长足的发展,就需要对其内部的会计控制制度加以完善。企业会计内部制度的健全和完善不仅有助于规范企业的内部经济秩序,更有助于增强一个企业的自身竞争力,但是由于我国进入市场经济的时间较短,因此企业会计内部的控制制度存在许多缺陷,严重影响了企业的进步和发展,因此本文将主要探讨企业会计内部控制制度存在的问题,并且提出完善企业会计内部控制制度的一些建议。
In recent years, with the rapid economic and social development, the development of the market economy has reached an unprecedented level of development. Countless enterprises have emerged in the tide of the market economy. However, in order for enterprises to make a living in the tide of market competition to make great strides, they need to improve their internal accounting control system. The improvement and perfection of the internal accounting system not only helps regulate the internal economic order but also enhances the competitiveness of an enterprise. However, due to the short time that China entered the market economy, the internal control system exists in the enterprise accounting system Many defects have seriously affected the progress and development of the enterprise. Therefore, this article will mainly discuss the problems existing in the internal control system of the enterprise accounting and put forward some suggestions to improve the internal control system of the enterprise accounting.