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企业实施会计内部控制,其是为了确保企业财产的安全性和会计信息的真实可靠,从而有效地实现对企业内部各种不规范行为及腐败的治理,更好地维护市场经济秩序的稳定性。但在当前我国企业经营管理工作中,由于会计内部控制还存在许多不完善的地方,企业会计信息还存在着严重失真的问题,这就导致企业利益相关者无法有效的掌握企业的实际经营状况,企业面临着严竣的经营风险。可见,对于一个企业而言,必须合理完善内部会计制度,只有这样,才能确保企业科学、高效运行。
Enterprises to implement internal control of accounting, which is to ensure the safety of corporate property and accounting information is true and reliable, so as to effectively implement various non-standard behavior and corruption within the enterprise governance, and better maintain the stability of the market economy order. However, in the current management and operation of enterprises in our country, there are still many imperfections in the internal control of accounting. There is also a serious problem of distortion in the accounting information of enterprises, which leads to the fact that the enterprise stakeholders can not effectively grasp the actual operating conditions of the enterprises, Enterprises are facing serious business risks. Can be seen, for an enterprise, we must rationalize the internal accounting system, the only way to ensure that enterprises operate scientifically and efficiently.