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内部会计控制目标的构建是加强企业管理的重要内容,其应符合市场发展的需求,同时要能够促进企业的可持续发展,实现利益最大化。所以企业应加强对内部会计控制目标的构建与完善,采用多层次的构建方法,更好地满足内部会计控制制度的要求。本文首先对会计控制的基本概念进行了简单的介绍,然后分析了企业内部会计控制目标的构建,最后对系统的实现和完善进行了阐述。
The construction of internal accounting control objective is to strengthen the important content of business management, which should meet the needs of market development, at the same time be able to promote the sustainable development of enterprises and maximize the benefits. Therefore, enterprises should strengthen the construction and improvement of the internal accounting control objectives, and adopt a multi-level construction method to better meet the requirements of the internal accounting control system. This article first introduces the basic concepts of accounting control briefly, and then analyzes the construction of internal accounting control objectives, and finally elaborates the realization and perfection of the system.