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改革开放以来,我国市场经济发展迅速,企业之间的竞争越来越激烈,对企业内部各项制度的发展和完善要求越来越高。企业内部的会计掌握着企业发展的命脉,完善内部会计控制制度对加强对企业内部的会计的监督,杜绝营私舞弊的行为,保障企业的财产安全起着重要的作用。煤炭企业作为我国最基础的能源产业之一,完善内部会计控制制度是保证平等的能源市场竞争环境和充足的煤炭资源市场供应最重要的条件。本文通过分析新时期的市场形势下,煤炭企业内部会计控制的现状和存在的问题及其原因,对完善煤炭企业内部会计控制制度提出相应的解决途径,以期促进内部会计控制制度的发展,进而增强煤炭企业的竞争力,促进我国能源产业和社会经济的平稳较快发展。
Since the reform and opening up, the market economy in our country has been developing rapidly and the competition among enterprises is getting fiercer and fiercer. The requirements for the development and improvement of various systems within the enterprise are getting higher and higher. Accounting within enterprises holds the lifeblood of the development of the enterprise and improves the internal accounting control system. It plays an important role in strengthening the supervision of accounting within the enterprise, eliminating the practices of malpractices and safeguarding the property safety of the enterprises. As one of the most basic energy industries in our country, improving the internal accounting control system is the most important condition for guaranteeing a competitive energy market and sufficient supply of coal resources in the coal industry. This article analyzes the current situation in the new era of the internal accounting control in the coal industry, the status quo and existing problems and their causes, to improve the internal accounting control system of coal enterprises put forward corresponding solutions to promote the development of the internal accounting control system, thereby enhancing The competitiveness of coal enterprises to promote China’s energy industry and social economy steady and rapid development.