企业筹资活动的内部会计控制问题

On Internal Accounting Control in Enterprise's Financing Activities

内部会计控制是会计理论界和会计实务界普遍关注的热点问题,企业筹资活动是企业内部会计控制的重要内容。筹资绩效的好坏对企业的发展和实现经营目标将产生深远影响。本文根据财政部颁布的有关规范的要求,着重对企业筹资活动中的内部会计控制目标、控制要点和控制方法作了探讨。

Internal accounting control is a hot spot in accounting theoretical and professional circles. Enterprise's financing activities is an important content of internal accounting control. The performance of financing will have a far-reaching impact on development of enterprise and realization of operational goal of enterprise. According to the standard of the Ministry of Finance, this article discusses internal accounting control goals, control points and control methods in enterprise's financing activities.