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内部会计监督机制是企业为保护其资产的安全,保证其经营活动符合国家法律法规,提高经营管理效率,控制风险等目的而在单位内部建立的一系列管理方式,包括单位负责人和财务、会计、审计诸方面分工明确、相互制衡的监督机制。本文着重就完善单位内部会计监督机制问题进行探讨,以求不断强化财务管理,保证会计工作权利,确保会计信息质量。
The internal accounting supervision mechanism is a series of management methods established within the unit by the enterprise for the purpose of protecting the safety of its assets, ensuring that its operating activities are in conformity with the laws and regulations of the state, improving the efficiency of operation and management, and controlling the risks. The internal accounting supervision mechanism consists of unit managers and financial and accounting , Auditing various aspects of a clear division of labor, checks and balances of the supervisory mechanism. This article focuses on improving the internal accounting supervision mechanism of the unit to explore, in order to continue to strengthen financial management, ensure accounting rights, ensure the quality of accounting information.