论文部分内容阅读
会计内部控制是为了保证单位经营活动的效果性、效率性,资产的安全性,会计信息的真实性、可靠性、合法性。有效的内部控制,不仅可以实现单位的利益最大,还能促进国民经济健康的发展。本文概述了会计内部控制,分析了我国企事业单位会计内部控制存在问题,并提出了增强内部控制的对策。
The internal control of accounting is to ensure the effectiveness, efficiency, safety of assets, the authenticity, reliability and legitimacy of accounting information. Effective internal control can not only realize the maximum benefit for the unit, but also promote the healthy development of the national economy. This article summarizes the internal control of accounting, analyzes the existing problems of internal control of accounting of enterprises and institutions in our country, and puts forward some countermeasures to enhance internal control.