试论企业内部会计控制的问题及对策

企业内部会计控制是现代企业管理的重要组成部分,对明确和规范企业内部各部门、各岗位的职责和行为,对保证经营目标的实现,对提高管理效率和保护资产的安全与完整,对规范会计秩序,防止会计信息失真等都具有重要的作用.

On the issue of internal accounting controls and countermeasures

internal accounting control is an important component of modern business management part of a clear and standardized internal departments,and job responsibilities and behavior,toensurethatbusinessgoals,to improve management efficiency and protect the security and integrity of assets,to regulate the accounting order to prevent distortion of accounting information and so has an important role.