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笔者从我国企业现阶段的会计制度现况进行分析,首先对会计制度的原则和定义进行阐述,让人们知道会计制度在企业财务管理中的重要性;然后对目前企业会计制度存在的问题进行披露,例如现在很多企业对内控制度缺乏重视,内部审计工作没有强化等。最后根据存在的问题和企业的现状提出解决问题的方式,给企业的会计制度建设和会计监督提供一些参考与借鉴。
The author analyzes the status quo of the current accounting system in our country. At first, it expounds the principles and definitions of the accounting system to let people know the importance of the accounting system in the financial management of the enterprise. Then, we disclose the problems existing in the current accounting system , For example, many enterprises now lack the importance of internal control, internal audit has not been strengthened and so on. Finally, according to the existing problems and the status quo of the enterprise, the author puts forward the ways of solving the problems and provides some reference and reference for the construction of the accounting system and the accounting supervision of the enterprise.