论文部分内容阅读
内部会计控制是为了提高会计信息质量,保护资产的安全、完整,确保有关法律法规和规章制度的贯彻执行而制定和实施的一系列控制方法、措施和程序。它是企业运转的基础,在一个企业中处于较为重要的地位。但是,由于内部会计控制本身具有局限性,因此在很多情况下并不能很好的发挥其作用。而企业对外经营运作过程中,面临各种经营风险,包括因竞争对手的恶意竞争行为导致的风险、因合作伙伴履约资信问题导致的风险以及因经营环境变化导致的风险,如国家法律、政策的变化等,如何在当今的经济背景下,在改进内部会计控制的同时进一步规避风险,需要我们进一步进行探讨。
Internal accounting control is a series of control methods, measures and procedures formulated and implemented to improve the quality of accounting information, protect the safety and integrity of assets, and ensure the implementation of relevant laws and regulations and rules and regulations. It is the basis for business operations, in a business in a more important position. However, due to the limitation of the internal accounting control itself, it can not play a good role in many cases. However, in the course of its overseas operation and operation, the Company faces various operational risks, including risks arising from malicious competition by competitors, risks arising from the compliance credit of its partners and risks arising from changes in the operating environment, such as national laws and policies Change, etc., how to further hedge the risk while improving internal accounting control in today’s economic background, we need to further explore.