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内部会计控制在公司管理中占据着关键地位。现阶段,煤炭企业的内部会计控制的建设不够完善,应着重从以下几方面进行建设:增强内部会计控制观念,纠正对内部会计控制的错误看法;规范会计业务处理流程,提高会计信息的可信度;建设健全公司管理制度,合理划分雇员管理权限;按照公司规定标准进行绩效考核、评价,严肃对待公司内部审计。只有及时发现公司内部会计控制的管理漏洞,才能保证公司在激烈的市场竞争中能快速、科学规避风险,实现可持续发展。
Internal accounting controls play a crucial role in the management of a company. At this stage, the construction of internal accounting control in coal enterprises is not perfect enough, and should focus on the following aspects: to strengthen the concept of internal accounting control, correct the wrong views on internal accounting control; standardize accounting business processes and improve the credibility of accounting information Degree; establish and perfect the company management system, reasonably divide employee management authority; conduct performance appraisal and evaluation in accordance with the standard stipulated by the company, and treat the company’s internal audit seriously. Only by discovering the management loopholes in the company’s internal accounting control can we ensure that the company can quickly and scientifically avoid risks and achieve sustainable development in the fierce market competition.