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受市场经济以及金融危机的影响,企业经营的压力越来越大,逐渐意识到传统的企业经营管理模式已无法满足当前经济发展的需求。企业为了生存与发展不断探索新的管理方式,企业管理的重心也慢慢向财务管理偏移,企业内部会计控制的理念应用而生,企业内部会计控制作为评价企业经营管理的重要标准,在企业的经营发展中有着举足轻重的地位。内部会计控制在我国企业中已开始实行,但是企业内部会计控制的发展现状却不容乐观,需要企业不断完善企业内部会计控制的细节。
Under the influence of the market economy and the financial crisis, the pressure of business operation is more and more large. It is gradually realized that the traditional mode of business operation and management can no longer meet the needs of current economic development. Enterprises in order to survive and development continue to explore new management methods, the focus of business management has also gradually shifted to the financial management, the concept of enterprise internal accounting control applications, internal accounting control as an important criterion for evaluation of business management in enterprises The business development has a decisive position. Internal accounting control in our country has begun to implement the business, but the status quo of internal accounting control is not optimistic, the need for enterprises to continuously improve the details of internal accounting controls.