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随着市场经济发展完善,企业面临的市场风险和财务风险日趋增大,如何加强企业内部会计控制,最大限度地防范财务风险、提高会计信息质量成为企业持续、健康发展的重要前提。本文从分析当前企业内部会计控制中存在的问题和加强企业内部会计控制的重要意义入手,对企业有效实施内部会计控制的构成要素、主要途径和措施等进行了深入探索和研究,对于改进企业内部会计控制、规范财务行为有着一定的借鉴意义。
With the development of market economy, the market risk and financial risk faced by enterprises are increasing day by day. How to strengthen the internal accounting control of enterprises, prevent the financial risks to the maximum extent and improve the quality of accounting information are the important preconditions for the sustainable and healthy development of the enterprises. Based on the analysis of the existing problems in the internal accounting control of enterprises and the importance of strengthening the internal accounting control, this paper conducts in-depth exploration and research on the effective implementation of the internal accounting controls, the main ways and measures, etc., Accounting control, standardize the financial behavior has a certain reference value.