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会计控制应以会计反映为基础,离开会计反映就谈不上会计控制。会计控制表现为会计信息失真方面的均衡性。本文对其进行分析,并提出强化企业会计控制的几点措施。
Accounting control should be based on accounting estimates, leaving the accounting can not reflect accounting control. Accounting control shows the balance of accounting information distortion. This article analyzes it, and puts forward some measures to strengthen the accounting control of enterprises.