论企业内部会计控制

On the Internal Accountancy Control

根据企业实际情况,制订适合本企业的内部会计控制体系,有利于企业的健康发展。归纳了当前企业内部会计控制存在的问题,分析了控制缺位的原因并提出了相应的完善措施。

It’s good for enterprises’ healthy development to establish their own accountant control system according to their actual situations.This paper summarizes the problems of the accountant control systems in the enterprises at present.Furthermore it also analyses the reasons for controlling defaults and puts forward the relevant improving measures.