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随着我国企业会计准则的广泛应用及国际趋同性,对企业会计信息质量的提出了更高的要求。企业纷纷通过建立健全内部控制制度、强化内部审计等手段以规范会计核算工作。本文通过对加强内部控制制度对于提高会计信息质量的意义及内控制度执行中存在的不足进行分析的基础上,提出加强我国企业内部控制制度的若干建议。
With the extensive application of the accounting standards in China and the international convergence, the quality of corporate accounting information put forward higher requirements. Through establishing and perfecting internal control system and strengthening internal audit, enterprises all regulate the accounting work. Based on the analysis of the significance of strengthening the internal control system for improving the quality of accounting information and the deficiencies in the implementation of the internal control system, this paper puts forward some suggestions to strengthen the internal control system of our country.