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《中华人民共和国会计法》明确提出建立企业内部监督、社会监督和国家监督三位一体的会计监督体系,对于规范会计行为,保证会计资料真实、完整,提高经济效益,维护社会主义市场经济秩序将起到重要的保证作用。其中,内部会计监督机制是一个企业为了保护其资产的安全,保证其经营活动符合国家法律法规,提高经营管理效率,控制风险等目的而在企业内部建立的一系列财务管理方式,包括企业负责人和财务、会计、审计诸方面分工明确、相互制衡的监督机制。现就完善企业内部会计监督机制问题作一初步探讨。
The “Accounting Law of the People’s Republic of China” clearly put forward the establishment of an integrated accounting supervision system consisting of internal supervision, social supervision and state supervision. It will play an important role in regulating accounting practices, ensuring the authenticity and integrity of accounting information, improving economic efficiency and maintaining a socialist market economic order Important guarantee role. Among them, the internal accounting supervision mechanism is a series of financial management methods established within the enterprise by an enterprise for the purpose of protecting the safety of its assets, ensuring that its operating activities conform to the national laws and regulations, improving the efficiency of operation and management, and controlling risks, And financial, accounting, auditing aspects of the division of labor clear, checks and balances of each other’s monitoring mechanism. Is to improve the internal accounting supervision mechanism to make a preliminary discussion.