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企业会计的内部控制可以保证企业会计资料的准确和真实性,保证企业的财产和相关资产的完整安全,有效地企业会计内部控制可以保证企业的各项财务收支、企业会计核算符合法律法规及会计制度的规定。本文从企业会计内部控制的意义分析开始,对怎样解决企业会计核算监督、制度监督的实现途径进行了研究,旨在为建立良好的企业会计内部控制提供理论参考。
The internal control of enterprise accounting can ensure the accuracy and authenticity of enterprise accounting information to ensure the complete and safe enterprise assets and related assets. Effective internal control of enterprise accounting can ensure all financial revenues and expenditures of the enterprise. The accounting of enterprises accords with laws and regulations and Accounting system requirements. This paper starts from the meaning analysis of the internal control of the enterprise accounting, and studies how to solve the problem of how to supervise the enterprise accounting and how to supervise the system in order to provide a theoretical reference for establishing a good internal control of the enterprise accounting.