论文部分内容阅读
内部会计控制系统是保证企业正常运转与提高管理效益的前提与基础,加强内部控制,提高企业管理水平已成为企业当前的主要目标。然而,企业如何构建内部会计控制系统,如何满足现代企业组织方式、经营方式与管理目标的需要,是一个健全与完善企业内部会计控制过程中亚待解决的实务难题。本文选择企业会计核算系统实施内部会计控制,按照控制目标、控制流程、控制点、控制政策和控制载体等层次具体设计出电算化信息环境下的会计核算控制系统,进而保证会计信息质量,达到内部会计控制的目的。
Internal accounting control system is to ensure the normal operation of enterprises and improve management efficiency of the premise and basis, strengthen internal control, improve the level of enterprise management has become the main current business goals. However, how to build an internal accounting control system and how to meet the needs of modern enterprise organization, operation and management is an actual problem to be solved in the course of perfecting the internal accounting control. This article chooses the enterprise accounting system to implement the internal accounting control, and designs the accounting control system under the computerized information environment according to the control target, control flow, control point, control policy and control carrier, so as to ensure the quality of accounting information The purpose of internal accounting controls.