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企业内部会计控制制度是现代企业财务管理的重要组成部分,它可以保证企业在竞争激烈的市场中实现企业制定的战略目标,企业可以通过制定相关管理制度以规范与控制经济业务活动,保证企业资产安全完整及提高会计核算的规范性。但我国企业在实际执行内部会计控制制度中仍存在着缺少监督、人才素质有待提高及制度设计不合理等问题,亟待我国企业通过完善制度、提高人才业务素质等手段提高企业内部会计控制效率。本文通过对我国企业内部会计控制制度中存在的问题进行分析的基础上,提高解决内部控制制度问题的若干对策。
Enterprise internal accounting control system is an important part of modern enterprise financial management, which can ensure that enterprises in a highly competitive market to achieve the strategic goals set by enterprises, enterprises can formulate relevant management systems to regulate and control economic activities, to ensure that corporate assets Safe and complete and improve the standardization of accounting. However, there are still some problems such as the lack of supervision, the need to improve the quality of qualified personnel and the unreasonable system design in the practical implementation of internal accounting control system in our country. It is urgent for Chinese enterprises to improve the efficiency of internal accounting control by improving the system and improving the quality of qualified personnel. Based on the analysis of the existing problems in the internal accounting control system of our country, this paper improves the solution to the problems of the internal control system.