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随着经济环境的一体化和经济活动的复杂化,为切实提高会计信息质量,保护资产安全、完整,确保有关法律法规和规章制度有效贯彻执行,各单位不断强化内部管理,提高经营管理水平,内部控制作为管理的有效举措越来越多地被企业运用,各单位内部控制取得成就的同时也暴露出了一些问题。本文针对内部控制过程中存在的问题提出相关建议。
With the integration of the economic environment and the complicated economic activities, in order to effectively improve the quality of accounting information, protect the safety and integrity of assets and ensure the effective implementation of the relevant laws and regulations and rules and regulations, each unit continuously strengthens the internal management and improves its management level, As an effective measure of management, internal control is being used by enterprises more and more. The achievements of internal control of various units have also revealed some problems. This article puts forward some suggestions for the problems in the process of internal control.