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内部会计控制指与保护企业财产物资的安全性、会计信息的真实性以及财务活动的合法性有关的控制系统,其目的在于确保企业经营活动的效率性和效果性、资产的安全性、经济信息和财务报告的可靠性。由于种种原因,我国企业整体管理水平与世界先进水平有很大差距,加强内部会计控制建设是提高企业经营管理水平的一条现实途径。
Internal accounting control refers to the control system that is related to the protection of the safety of enterprise property and materials, the authenticity of accounting information and the legitimacy of financial activities with the purpose of ensuring the efficiency and effectiveness of business operations, the safety of assets, the economic information And the reliability of financial reports. Due to various reasons, the overall management level of enterprises in our country is far behind the world’s advanced level. Strengthening the construction of internal accounting control is a realistic way to improve the management level of enterprises.