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内部控制制度在企业的日常管理经营中占据十分重要的地位,它作为现代企业管理的重要武器,对于企业建立完善的自我约束机制、提高经济效益发挥着重要的作用。会计控制是企业内部控制运行的一个极其重要的方面,对企业的控制工作也发挥着至关重要的作用,它能够保障财务信息的真实性与有效性,提升财务信息质量。本文即以此为基础展开讨论,首先对企业内部控制与会计控制进行了概述,其次分析了企业内部控制与会计控制二者间的关系,并在此基础上,结合企业日常经营运作的实际状况,探讨了会计控制在企业内部控制建设中的作用与核心地位,具有一定的现实意义。
The internal control system occupies a very important position in the daily operation and management of an enterprise. As an important weapon of modern enterprise management, the internal control system plays an important role in establishing perfect self-restraint mechanism and improving economic efficiency. Accounting control is an extremely important aspect of the operation of internal control and plays an important role in the control of enterprises. It can guarantee the authenticity and validity of financial information and enhance the quality of financial information. This article is based on this discussion, first of all, an overview of internal control and accounting control, followed by analysis of the relationship between internal control and accounting control, and on this basis, combined with the actual operation of the enterprise status , Discusses the role and core role of accounting control in the internal control of an enterprise, and has certain practical significance.