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企业之间的竞争在社会主义市场经济的日趋完善下越演越烈,若要立足于企业经济的长效增长,保存企业竞争力,必须建立实行强有力的内部控制管理制度。本文从会计内部控制在企业中的角度展开研究,介绍企业会计内部控制定义,认清企业会计内部控制存在的问题,归纳企业会计内部控制的有效措施,最后总结会计内部控制对企业的重要意义。
The competition among enterprises is intensified under the perfection of the socialist market economy. If we want to base ourselves on the long-term growth of the enterprise economy and the preservation of the competitiveness of enterprises, we must establish a strong internal control management system. This paper starts from the perspective of accounting internal control in enterprises, introduces the definition of internal control of enterprise accounting, identifies the problems existing in internal control of enterprise accounting, summarizes the effective measures of internal control of enterprise accounting, and finally summarizes the significance of internal control of accounting to enterprises.