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内部会计控制制度是指企业以保障资产的安全性、完整性为目的,以相关法律法规和规章制度及单位经营管理政策为理论依据,为确保会计信息质量不断提升而制定的有效控制方法。一般情况下,在企业生产经营过程中,内部会计控制制度在企业内部管理系统中发挥的作用越来越突出。其不仅有助于保证企业资产的安全性、可靠性,而且还能够确保会计信息的真实性、完整性,对推进企业的可持续发展具有重要的意义。文章将致力于企业内部会计控制制度的内容、原则以及建立对策三个方面做出分析,力争为企业建立起健全的内部会计控制制度。
Internal accounting control system refers to the enterprise to protect the safety and integrity of the assets for the purpose of the relevant laws and regulations and rules and regulations and management policies for the unit as a theoretical basis for the continuous improvement of accounting information to ensure the development of effective control methods. Under normal circumstances, in the process of production and operation of enterprises, the internal accounting control system plays an increasingly prominent role in the internal management system of an enterprise. It not only helps to ensure the safety and reliability of enterprise assets, but also ensures the authenticity and integrity of accounting information, which is of great significance to promote the sustainable development of enterprises. The article will focus on the internal accounting control system, the contents of the three principles and countermeasures to make an analysis, and strive to establish a sound internal control system for the enterprise.