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企业内部会计控制制度是企业内部控制的核心,是建立现代企业制度的内在要求。也是现代企业财务管理制度的重要组成部分,是企业各项管理的基础,企业持续健康发展的保证,和企业成功不可或缺的要素。加强企业财务管理,加强成本控制,促进现金流量最大化,保障经营管理目标的实现,必须有良好的内部会计控制制度作保障。
The internal accounting control system of an enterprise is the core of internal control of an enterprise and an inherent requirement of establishing a modern enterprise system. It is also an important part of the modern enterprise financial management system. It is the foundation of various management of the enterprise, the assurance of sustained and healthy development of the enterprise, and the indispensable element of the enterprise success. Strengthening financial management of enterprises, strengthening cost control, promoting maximum cash flow and ensuring the realization of management objectives must be ensured by a sound internal accounting control system.