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在现代企业单位中,只要进行经济管理活动,那么就必然会与会计内部控制挂钩。作为一种管理制度,内部控制可以保证企业单位本身的资产完整有效,确保会计信息真实,最终提高经济效益。在现代企业的发展中,会计内控体制的建设已经成为一种重要的管理手段,保证单位平稳快速地发展,但是在我国的许多企业的实际经营中,会计内部控制并没有得到很好的发展或是单位领导人对其不注重,所以当务之急是提高单位会计内部控制,完善其制度,提升管理效率。本文着重介绍了单位会计内部控制的缺点并提出相应完善措施。
In modern enterprise units, as long as the economic management activities, then it is bound to be linked with the internal accounting controls. As a management system, internal control can ensure that the assets of enterprises themselves are complete and effective, ensure the authenticity of accounting information and ultimately enhance economic benefits. In the development of modern enterprises, the construction of accounting internal control system has become an important management measure to ensure the steady and rapid development of the units. However, in the actual operation of many enterprises in our country, the internal control of accounting has not been well developed or It is the unit leaders who do not pay attention to them. Therefore, the top priority is to improve the unit internal accounting controls, improve their systems and enhance the management efficiency. This article highlights the shortcomings of internal accounting unit control and put forward corresponding measures to improve.