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受制于工程机械行业大环境,诸多民营工程机械代理商(以下简称“代理商”)的持续经营能力受到重创,虽经业内多方治理,但不可否认的是,企业内部控制的有无及执行效果的好坏直接影响着代理商能否继续坚守。文章从会计内控角度列示了代理商实际运营中的主要内控缺陷,并分析其内控不能有效执行的主要原因,同时对如何解决上述问题提出建议,以期为业内同仁探讨如何使代理商走出会计内控困境抛砖引玉。
Subject to the construction machinery industry environment, many private construction machinery agents (hereinafter referred to as “agents ”), the continued management ability has been hit hard, although the multi-governance within the industry, but it is undeniable that the existence of internal control and The effect of the implementation of a direct impact on the agents can continue to adhere to. The article lists the main internal control defects in the actual operation of the agents from the perspective of the accounting internal control and analyzes the main reasons why the internal control can not be effectively implemented. At the same time, it puts forward some suggestions on how to solve the above problems so as to discuss with the colleagues in the industry how to make the agents out of the accounting control Dilemma startling.