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企业内部控制制度无疑是企业的一道防火墙,对防范风险至关重要。自从国家颁布企业内部控制制度规范以来,内部控制制度已经越来越受到企业的重视。而内部会计控制作为企业内部控制的核心,其重要性不言而喻。一个企业可以没有其他内部控制制度,但绝不能没有会计控制。但是,中小企业因为财力、人力的限制,往往只有内部会计控制或者以其为核心建立的较为简单的内部控制。因此,对中小企业而言,内部会计控制也存在不完善之处,本文对中小企业内部会计控制存在的问题及对策进行了阐述。
The enterprise internal control system is undoubtedly a firewall for enterprises and is crucial to prevent risks. Since the state promulgated the norms of internal control system, the internal control system has received more and more attention from enterprises. The internal accounting control as the core of internal control, its importance is self-evident. An enterprise may have no other internal control system, but must not have no accounting control. However, because of their limited financial and human resources, SMEs often have only internal accounting controls or simpler internal controls built around them. Therefore, for SMEs, internal accounting controls also exist imperfections, this paper describes the existing problems and countermeasures for SMEs internal accounting control.