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建立和健全的内部会计控制制度来防止内部会计控制的失控起到了辅助的作用。在内部会计控制发展过程中除了要充分估计在实施过程中的各种风险,正确对待实施中可能出现的各种问题,并采取积极有效的措施方法去解决外,还要针对实施会计控制所要求的各种条件做好各方面的充分准备,只有这样内部会计控制才会从各个方面进行有效的控制使国家和企业健康的发展。
Establish and improve the internal accounting control system to prevent the loss of control of internal accounting has played an auxiliary role. In the internal accounting control development process in addition to fully assess the various risks in the implementation process, the correct treatment of the problems that may arise in the implementation, and take positive and effective measures to solve the problem, but also for the implementation of accounting controls required Fully prepared for all aspects of various conditions, the only way for internal accounting control will be effectively controlled from all aspects of the country and the healthy development of enterprises.