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内部会计控制对企业的生存与发展有重要的地位,也起到了决定性作用。企业施行有效的会计控制制度,不仅仅能够提高企业高效平稳地运行,而且,确保了企业在市场竞争中地位不被动摇。本文首先对企业内部会计控制进行了阐述,并提出在市场竞争的大环境下,企业内部会计控制存在的问题,最后针对其存在的问题进行分析讨论并提出了解决意见。
Internal accounting control plays an important role in the survival and development of enterprises and also plays a decisive role. Effective accounting control system implemented by enterprises, not only can improve the efficient and smooth operation of enterprises, but also to ensure that enterprises in the market position in the market is not wavering. This article firstly elaborates the internal accounting control in the enterprise, and puts forward the problems existing in the internal accounting control under the environment of the market competition. At last, it analyzes and discusses the existing problems and puts forward the solutions.