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实行现代企业制度,加强企业内部会计控制,是企业管理科学的重要内容之一。正确合理地构造企业内部会计控制目标,特别是按照公司治理结构中权责关系及内部会计控制目标的内容进行分层设计,则是实现企业内部会计控制需要解决的重要问题之一。
Implementing the modern enterprise system and strengthening the internal accounting control of the enterprise are one of the important contents of the enterprise management science. It is one of the most important problems that need to be solved in order to realize the internal accounting control correctly and rationally to construct the internal accounting control objective of the enterprise, especially according to the content of the power and responsibility and the internal accounting control objective in the corporate governance structure.