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健全企业内部会计控制制度,对于加强企业管理,保护资产安全完整,提高会计信息质量,起到非常重要的作用。是衡量企业管理效率的标志和规避降低风险的保障。设立内部会计控制的原则和方法:完善公司法人治理结构、建立健全内部会计控制体系、提高会计人员素质、加强内部审计,强化外部监督、建立内部会计控制考核评价机制。
Improving the internal accounting control system of enterprises plays a very important role in strengthening enterprise management, protecting the safety and integrity of assets and improving the quality of accounting information. Is a measure of the efficiency of business management and avoid risk reduction to protect. The establishment of internal accounting control principles and methods: improve the corporate governance structure, establish and improve the internal accounting control system, improve the quality of accountants, strengthen internal audit, strengthen external oversight, the establishment of internal accounting control assessment mechanism.