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内部会计控制主要是指单位为了提高会计信息质量,保障企业的资产安全,确保有关法律法规和规章制度的贯彻执行等制定和实施的一系列控制方法、措施和程序。目前我国企业普遍存在着内部会计控制制度针对性不强、内控制度执行难等问题,为此,强化内部会计控制体系、确保会计人员的独立性、拓展内部会计控制手段、增强对计算机会计信息系统的控制和加大对违规违纪现象的处罚力度等建议。
Internal accounting control mainly refers to a series of control methods, measures and procedures formulated and implemented by the unit in order to improve the quality of accounting information, safeguard the assets of the enterprise, and ensure the implementation of relevant laws, regulations and rules and regulations. At present, there are many problems in our country, such as the weakness of the internal accounting control system and the implementation of the internal control system. Therefore, the internal accounting control system should be strengthened to ensure the independence of the accountants, to expand the internal accounting control measures and to strengthen the computerized accounting information system Control and increase penalties for violations of discipline and other recommendations.