市场经济条件下我国内部会计控制制度的建设

On the construction of the control system of the inside accounting of our country in market economy

本文论述了在经济全球化发展背景下 ,内部会计控制制度的由来与发展 ,提出加强单位内部会计控制制度的建设与研究建议 ,进而分析了在市场经济条件下会计工作必须为推行经济责任制服务 。

The article discusses the origin and development control system of the inside accounting in development of global economy, puts forward proposal of how to enhance the construction and research of the control system of inside accounting and analyses the economic responsibility system that accounting work must serve in the conditions of market economy; and therefore we must solve the existing problems seriously.