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本文从内部控制的五大要素分别论述对中小企业的会计核算方面的影响,同时提出对企业会计内部控制建设的建议,从而提高会计信息质量。
This article discusses the impact on the accounting of SMEs respectively from the five elements of internal control, and at the same time puts forward suggestions on the construction of internal control of the enterprise accounting so as to improve the quality of accounting information.