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在新财会制度环境中,企业的财务会计内部控制体系的建立对企业的生存与发展有着至关重要的作用,因此,企业管理人员必须对企业财务会计内部控制体系的建立给予足够的重视。企业财务会计内部控制体系建设是一个非常复杂、困难的过程,在建立的过程中必须根据企业的具体发展情况进行,努力对企业当前的运营情况做出改善。本论文的主要内容就是对新财会制度下企业财务会计内部控制体系的建立和时间进行简要分析,希望能够对这方面的研究做出一定的贡献。
In the environment of new accounting system, the establishment of internal control system of financial accounting is very important to the survival and development of enterprises. Therefore, enterprise managers must pay enough attention to the establishment of internal control system of financial accounting. The construction of internal control system of financial accounting is a very complex and difficult process. In the process of establishment, it must be based on the specific development of the enterprise, and efforts should be made to improve the current operation of the enterprise. The main content of this dissertation is a brief analysis of the establishment and time of internal control system of financial accounting in the new accounting system, hoping to make some contribution to the research in this field.