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随着市场经济的快速发展,企业的经营也在不断扩大,资金的来源也逐渐多元化,使企业内部的所有权和经营权不再统一化,而是逐渐分离。这就要求企业内部对自身的管理需要进一步的加强,特别是与资金相关的财务会计核算的规范性和有效性尤为重要,直接关系着企业发展的速度和稳定性。本文通过对建立以会计核算为基础的内部控制的作用和其中的问题进行了分析,阐述了加强以会计核算为基础的内部控制方法。
With the rapid development of market economy, the management of enterprises is also constantly expanding. The sources of funds are gradually diversified. As a result, the ownership and management of enterprises are no longer unified but gradually separated. This requires that the internal management of enterprises need to further strengthen their own, in particular the financial-related financial accounting norms and effectiveness is particularly important, directly related to the speed and stability of the development of enterprises. This paper analyzes the function and problems of establishing internal control based on accounting and elaborates on how to strengthen the internal control based on accounting.