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加强会计内部控制的必要性,会计内部控制存在的风险因素具体分为:会计内部控制制度建设相对滞后,会计操作核算存在薄弱环节。强化会计内部控制的措施分为:建立多层次会计控制体系,树立全面风险管理理念,规范操作管理,控制会计核算环节,加强检查监督,突出岗位制衡完善风险预警,强化人员素质和行为准则。
The necessity of strengthening internal control of accounting and the risk factors existing in internal control of accounting are specifically divided into: the internal control system of accounting lags behind and the accounting operation and accounting have weak links. The measures to strengthen the internal control of accounting are divided into: establishing a multi-level accounting control system, establishing a comprehensive risk management philosophy, standardizing operation management, controlling accounting procedures, strengthening inspection and supervision, highlighting checks and balances of positions to improve risk warning, and strengthening personnel quality and code of conduct.