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随着企业内部控制理论研究的不断深入,企业管理人员逐渐认识到了完善的内部控制制度所发挥的重要作用。但是从目前内部会计控制制度的实施来看,内部会计控制制度在实行过程中还存在一定的问题,对财务管理的效果有着不利的影响,因此,我们应当立足财务管理实际,对内部会计控制制度进行全面的分析,并掌握存在的问题,制定有效的应对策略,保证内部会计控制制度能够得到有效的实施,为财务管理提供良好的支持。
With the deepening of the research on the theory of internal control, the managers of enterprises gradually realized the important role played by a sound internal control system. However, judging from the implementation of the current internal accounting control system, there are still some problems in the implementation of the internal accounting control system, which have a negative impact on the effectiveness of financial management. Therefore, we should base ourselves on the actual financial management, the internal accounting control system Conduct a comprehensive analysis and grasp the existing problems and formulate effective countermeasures to ensure that the internal accounting control system can be effectively implemented and provide good financial management support.