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在现代企业发展中,会计内控相当于预警系统,同时还发挥着自动维护的作用。所以,强化会计内控对于改善监督、优化管理都有一定的益处。鉴于这个方面当前还存在不少的问题,企业有必要在科学认识会计内控重要性的基础上,及时予以改进。本文结合企业管理特点,对会计内控中的现存问题及对策作了一个较为系统的阐述。
In the development of modern enterprise, accounting internal control is equivalent to early warning system, meanwhile it also plays the role of automatic maintenance. Therefore, to strengthen the accounting internal control for improving supervision, optimization and management have some benefits. In view of this area there are still many problems, companies need to scientifically understand the importance of accounting controls based on the timely improvement. Based on the characteristics of enterprise management, this paper makes a more systematic exposition of the existing problems and countermeasures in accounting internal control.