论文部分内容阅读
本文论述了交通运输企业建立健全内部会计控制的必要性,指出了当前我国交通运输行业在内部会计控制工作过程中存在的不足之处,并建议从逐步完善内部会计控制制度、广泛使用会计电算化、重视内部审计工作以及建立内部会计控制的激励约束机制等方面加以改进。
This paper discusses the necessity of establishing and perfecting internal accounting control in transportation enterprises and points out the shortcomings in the process of internal accounting control in transportation industry in our country at present. It also proposes to gradually improve the internal accounting control system and make extensive use of accounting Improve internal audit work and set up an internal control system of incentive and restraint mechanisms to improve.