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企业财务会计内部控制可以保护企业资产安全、保证会计信息的真实和准确、降低企业经营成本以及提高资金利用率。但当前企业对财务会计内部控制未引起足够重视,致使出现许多问题,其现状令人担忧。本文就从财务会计视角下企业内部控制的作用入手,对企业财务会计内部控制存在的主要问题进行深入分析,并针对问题提出了一些相应的对策,旨在保证企业财务会计工作的顺利进行,以达到企业预期目标,促进企业实现发展战略。
Enterprise internal control of financial accounting can protect the safety of corporate assets, accounting information to ensure the truth and accuracy, reduce operating costs and improve capital utilization. However, the current enterprises have not given enough attention to the internal control of financial accounting, resulting in many problems. The status quo is worrying. This article starts from the role of internal control in the view of financial accounting, analyzes the main problems in the internal control of financial accounting in-depth, and puts forward some countermeasures to solve the problems in order to ensure the smooth progress of financial accounting. Achieve the expected goal of the enterprise and promote the enterprise to realize the development strategy.