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企业的内部会计监督制度作为企业内部管理活动的总称,其主要为:对企业资产的安全、规范化的生产经营活动、经营管理活动的稳定有序以及对经营活动风险的管控等。涉及到企业每个职能部门以及财务、会计、审计等不同工作的相互制约和促进的监督机制、通过进一步建立和完善企业的内部会计监督制度,可以有效防止不合法的行为和问题的存在,对于避免国有资产流失,加大财政收入、规范支出都有着非常重要的作用。基于此,本文主要针对如何强化企业内部会计监督制度进行研究和探讨,以供参考和借鉴。
The internal accounting supervision system of an enterprise as a general term for its internal management activities mainly includes: the safety of enterprise assets, standardized production and operation activities, stable and orderly operation and management activities, and the management and control of operational risk. The supervision mechanism involving each functional department of the enterprise and the mutual restriction and promotion of different work such as finance, accounting and auditing can effectively prevent the existence of illegal behaviors and problems by further establishing and perfecting the internal accounting supervision system of the enterprise. Avoiding loss of state assets, increasing fiscal revenue and regulating expenditure all play an important role. Based on this, this paper focuses on how to strengthen the internal accounting supervision system for research and discussion for reference and reference.