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企业会计内部控制的主要目的在于实时控制企业财务业务相关的程序及保证会计工作人员能够充分、发挥职能,以此才能确保企业各项业务活动顺利进行。而文章主要分析了当前企业内部会计控制普遍存在的主要问题,并提出相关的监督、控制、确保会计内部控制实施的相关举措,以保障企业会计内控实施环境良好,以及确保会计信息质量,提升会计行为主体的工作水准。
The main purpose of the internal control of enterprise accounting is to control the procedures related to the enterprise’s financial operations in real time and to ensure that the accounting staff can fully perform their functions in order to ensure the smooth conduct of all business activities of the enterprise. The article mainly analyzes the main problems existing in the internal accounting control, and puts forward relevant measures to supervise and control the internal control of the accounting to ensure the good implementation environment of the accounting internal control and to ensure the quality of accounting information and enhance the accounting Behavior level of the main actors.