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现代化管理制度对于企业经营发挥着越来越重要的作用,企业想要实现长久稳定的经营就必须不断加强自身的管理控制能力。会计内部控制制度作为现代化管理体制中的重要内容,其实施水平的好坏在很大程度上决定着企业经营管理水平的高低,从而影响着企业经营状况的好坏。本文主要从内部控制的概念和作用、中小企业会计内部控制存在的问题以及一些加强性的措施来综合性的论述中小企业会计内部控制的完善。
Modern management system plays an increasingly important role in business management. Enterprises wanting to achieve long-term and stable management must continuously strengthen their management and control ability. Accounting internal control system as an important part of the modern management system, the level of its implementation to a great extent determines the level of business management, thus affecting the company’s operating conditions are good or bad. This article mainly elaborates the perfection of the internal control of accounting in SMEs from the concept and function of internal control, the problems existing in the internal control of the accounting of SMEs and some measures of strengthening.