论文部分内容阅读
在企业的经济运行中,一套完整的内部会计制度,是企业良性发展的重要屏障,也是企业风险管理中的一个关键问题。近年来,内部会计控制问题在企业财务管理过程中日渐凸显。虽然许多企业也比较重视内部会计控制问题,但是,对于内部会计制度的创新显得明显不足,本文将从企业内部会计控制所出现的问题入手,为内部会计控制制度的创新提出几点建议,从而提高会计信息质量,及时发现并改正错误,进一步确保财务资料的真实可靠性。及时制止纠正,错误与舞弊现象的发生,做到防微杜渐。
In the economic operation of enterprises, a complete set of internal accounting system is an important barrier to the healthy development of enterprises and a key issue in enterprise risk management. In recent years, the problem of internal accounting control has become increasingly prominent in the process of enterprise financial management. Although many enterprises pay more attention to the problem of internal accounting control, the innovation of internal accounting system appears to be obviously inadequate. This article starts with the problems that arise from the internal accounting control of the enterprise, and puts forward some suggestions for the innovation of the internal accounting control system so as to improve Accounting information quality, timely detection and correction of errors, to further ensure the authenticity of financial information. In a timely manner to prevent the occurrence of the phenomenon of correction, error and fraud, so as to prevent it.