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企业在向现代化管理制度迈进过程中,建立一套符合本企业实际,科学有效的内部会计控制制度,是非常重要的,可以使企业的管理制度更加完善,更加合理。建立内部会计控制制度,提高企业内部会计控制水平,无疑是企业增强自身竞争力,迈向成功的一块重要基石,同时,科学有效的内部会计制度在发现和防范虚假的会计信息和企业欺诈行为等方面也发挥着重要的作用。
It is very important for an enterprise to set up a set of internal accounting control system that is in line with the actual, scientific and effective management of the enterprise in the course of moving toward a modern management system. It can make the management system of the enterprise more perfect and more reasonable. Establishing the internal accounting control system and improving the internal accounting control level are undoubtedly an important cornerstone of the enterprise’s enhancement of its own competitiveness and its success. At the same time, the scientific and effective internal accounting system is trying to find and prevent false accounting information and corporate fraud Aspects also play an important role.