论文部分内容阅读
对现代企业而言,能否建立起一套完善的企业内部管理监控系统直接关系到企业的存亡。而做为企业内部管理监控系统核心内容的内部会计控制制度,其重要性自毋庸置疑。企业通过建立、健全内部会计控制制度,可以有效规避企业资产损失风险。所以客观地说,采取企业内部会计控制对策是企业提高经济管理水平、增加管理实效性和科学性的内在要求。
For modern enterprises, the establishment of a sound monitoring system of internal management is directly related to the survival of the enterprise. The internal accounting control system, which is the core content of the internal management and control system of an enterprise, is of undoubted importance. Enterprises through the establishment and improvement of internal accounting control system, can effectively avoid the risk of corporate assets loss. So objectively speaking, to take internal accounting control strategy is to improve the economic management of enterprises, increase the effectiveness of management and science of the inherent requirements.