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随着经济体制改革不断深入,市场经济逐步完善,我国的大中型企业得到了快速的发展,并作为经济建设主力军的身份参与了市场竞争。由于某些客观和主观的原因,大中型企业内部的会计控制制度还不完善或形同虚设,这也是企业会计资讯品质不高的主要原因。笔者主要分析我国大中型企业内部会计控制现状,讨论其会计控制制度的建立。
With the deepening of the reform of the economic system and the gradual improvement of the market economy, the large and medium-sized enterprises in our country have witnessed rapid development and are participating in the market competition as the mainstay of economic construction. Due to some objective and subjective reasons, the accounting control system in large and medium-sized enterprises is still not perfect or non-existent, which is also the main reason for the low quality of accounting information in enterprises. The author mainly analyzes the current situation of internal accounting control in large and medium-sized enterprises in our country and discusses the establishment of accounting control system.