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根据马克思的论述,会计的职能可以分为控制和观念总结两个方面。会计学的研究对象应当是对经济过程进行控制和观念总结的规律,以及按照这些规律对经济活动进行有效控制和科学观念总结的方法。在市场经济深度和广度前所未有的今天,瞬息万变的市场,高科技的广泛应用,国内外同业的剧烈竞争,对企业生产经营管理带来了巨大的挑战。加强内部控制建设,是企业生存和发展的一个基本要求和必然条件。我国新《会计法》明确规定各单位应当建立健全内部控制,并提出了具体内容。实际生活当中,许多单位也已经把建设并完善内部控制作为企业管理的一项主重要内容。
According to Marx’s argument, the functions of accounting can be divided into two aspects: control and concept summary. The object of study of accounting should be the law of the control and concept of the economic process, as well as the method of effectively controlling the economic activities and summarizing the scientific concepts according to these laws. In today’s unprecedented depth and breadth of the market economy, the ever-changing market, the widespread application of high technologies and the intense competition among domestic and foreign counterparts pose enormous challenges to the production and operation management of enterprises. Strengthening internal control construction is a basic requirement and inevitable condition for the survival and development of an enterprise. China’s new “Accounting Law” clearly stipulates that all units should establish and improve internal control, and put forward the specific content. In actual life, many units have also taken the construction and improvement of internal control as an important part of business management.