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内部会计控制制度是企业的一项重要制度,对企业的良性运转有重大影响。施工企业的内部会计控制制度既具有企业内部会计控制制度的一般特点,但更重要的是应该根据施工企业的生产经营特点具体设计内部会计控制制度。施工企业在建立内部会计控制的过程中应该注意:明确内部会计控制制度设计的主体;内部会计控制的控制环节受企业规模的制约,注意成本效益关系,同时其规模受控制目标的制约;内部会计控制需要有相应的内部监督,并提高工作人员的素质。
The internal accounting control system is an important system of enterprises and has a significant impact on the healthy operation of enterprises. The internal accounting control system of construction enterprises not only has the general characteristics of internal accounting control system, but more importantly, the internal accounting control system should be designed according to the characteristics of production and operation of construction enterprises. During the process of establishing internal accounting control, construction enterprises should pay attention to: defining the main body of the design of internal accounting control system; controlling the internal accounting control subject to the scale of the enterprise, paying attention to the cost-benefit relationship and controlling the scale by the objective of control; internal accounting Control requires appropriate internal oversight and improvement of the quality of staff.