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企业内部会计管理制度,是各企业根据国家会计法律、法规,结合本企业经营管理的特点和业务管理的需要而制定的旨在规范企业内部会计管理活动的制度和办法。建立健全企业内部会计管理制度,是贯彻和执行国家会计法律、法规,保证企业会计工作有序进行的重要措施,也是加强会计基础工作,强化会计监督的重要手段。以下就铁路运输企业内部会计管理制度建设的重要性和建立健全铁路运输企业内部会计管理体系进行阐述。
The internal accounting management system of an enterprise is a system and method for regulating the internal accounting management activities of enterprises according to the national accounting laws and regulations and combining the characteristics of the enterprise management and the needs of business management. Establishing and perfecting the internal accounting management system in enterprises is an important measure to implement and enforce the national accounting laws and regulations and ensure the orderly progress of the enterprise accounting work. It is also an important means to strengthen the basic accounting work and strengthen the accounting supervision. The following on the internal construction of railway transport enterprises accounting management system and the importance of establishing and improving the railway transportation enterprise internal accounting management system to elaborate.