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现代社会经济的快速健康发展使利益相关者更加关注企业经济信息,从而为市场参与主体提供决策依据。在企业所有的相关信息中,准确真实的财务和会计信息最具有价值,而内部会计控制是保证所有会计信息真实可靠的有效保证。内部控制制度的制订和设计必须按照企业内部控制框架的结构和思想进行,不能脱离企业的实际情况,内部会计控制要认识到会计信息系统的特殊性,坚持共性与个性的结合,不盲目照搬照抄企
The rapid and healthy development of modern social economy enables stakeholders to pay more attention to the economic information of enterprises so as to provide decision basis for market participants. Accurate and true financial and accounting information is of most value to all the relevant information in the enterprise, while internal accounting control is an effective guarantee for the authenticity and reliability of all accounting information. The formulation and design of the internal control system must be carried out in accordance with the structure and ideology of the internal control framework of the enterprise. It can not be separated from the actual conditions of the enterprise. Internal accounting control should recognize the particularity of the accounting information system, adhere to the combination of commonness and individuality, Enterprise