国有企业内部控制的首要问题是建立责任会计制度

The chief problem of interior control in national enterprises is to establish the duty accountant system

随着国有企业改革的深化,企业内部控制制度问题显现出来,特别是会计控制方面的问题更为突出,如何使国有企业正确和完整认识现代企业内部控制制度理论下的责任会计制度并有效实施成为摆在理论研究者面前的重要命题,本文就责任会计制度的基本理论进行解析,并对国有企业的责任会计制度提出构想。

As the reformation of national enterprises deepens, the problems of interior control system emerge especially the accounting control. It has been an important proposition to the theory pursuer, How to make national enterprises understand and put in practice efficiently the duty accountant system in modern enterprise interior control system. The article explained the basic theory of duty accountant system and advanced conceptions on the duty accountant system in national enterprises.