浅谈企业内部会计控制制度

目前我国相当一部分企业对建立内部会计控制制度不够重视,导致会计信息失真、会计秩序混乱以致最后管理失控。本文吸收和借鉴了内部控制制度的基本精神和内容,从建立内部会计控制制度的必要性和目标等方面,说明内部会计控制对维护会计信息真实和提高管理水平都具有重要作用。

On the internal accouting control system of enterprise

At present a number of enterprises attach little importance to enactment of internal accounting control system,which has led to falsification of accounting information ,accounting disorder,and even failure to control over management.Having absorbed and learnt from the elemental spirit and content of internal control system,this article expounds the significance of internal accounting supervision system to safeguarding the trueness of accounting information and improving the management from such aspects as necessity and goal.