我国企业内部会计控制方法研究

内部控制作为企业生产经营活动自我调节和自我约束的内在机制,存在于公司治理结构和企业各种管理活动中,与企业经营过程紧密结合,其建立、健全及能否有效实施是企业生产经营成败的关键.在目前我国企业的内部控制系统中,内部会计控制居于核心地位,健全的内部会计控制有利于保证会计信息的真实可靠,保护企业资产的安全完整,保障国家法律、法规、规章得以遵循和公司内部经营管理目标得以实现.因此加强企业内部会计控制建设对于提高当前我国企业会计信息质量和管理水平具有重大意义.

The control method of Chinese enterprises' internal accounting

Internal control,as an intrinsic mechanism about the self-adjustment and selfdiscipline for the manufacture management activity,exists in the corporate governance structure and enterprise management activities.It combines with the business process.The establishment,perfect and effective implementation are the key to the success of the production and operation of enterprises.Reinforcing the enterprise internal accounting control is of great significance for improving the quality of accounting information and management level in China.