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对于企业而言,以会计人员为基础的财务工作是企业正常运营的重要保障。从我国企业的当前运行情况来看,会计在实际工作中出现错误的概率相对较高。这种现象对财务工作质量产生了不良影响,因此,可以通过构建针对性体系的方式,提升会计人员的工作质量。本文从内部会计控制体系的作用入手,对内部会计控制体系的构建进行分析和研究。
For enterprises, accounting staff based on the financial work is an important guarantee for the normal operation of enterprises. Judging from the current operation of enterprises in our country, the probability of accounting errors in the actual work is relatively high. This phenomenon has adversely affected the quality of financial work. Therefore, it is possible to improve the quality of the work of accounting personnel through the construction of targeted systems. This article starts with the function of internal accounting control system and analyzes and studies the construction of internal accounting control system.