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企业内部会计控制是指运用会计程序、方法对企业内部经济活动进行管理控制的一种方法。企业经营状况的优劣,与企业内部会计控制制度是否完善、严密有着密切的关系。文章阐述了企业建立内部会计控制的必要性,并对企业如何建立内部会计控制进行了探讨。
Internal accounting control refers to the use of accounting procedures, methods of management of the internal economic activities of a way. The merits and demerits of the state of the enterprise management are closely related to whether the internal accounting control system in the enterprise is perfect or not. The article expounds the necessity of establishing internal accounting control in enterprises and discusses how to establish internal accounting control.