浅析当前我国企业内部会计控制存在的问题、原因和对策

On the problems,reasons and the measures of the enterprises' civil accountant control

当前,我国不少企业存在会计信息严重失真、管理系统失控及计算机犯罪等一系列问题,究其成因主要是企业对内控制度认识不到位、约束机制不完善、内控跟不上形势变化、内部审计薄弱以及外部控制监督不到位、人员素质偏低等等。内部会计控制作为企业生产经营活动自我调节和自我约束的内在机制,其建立健全及实施是企业生产成败的关键;加强会计监督,强化内部审计,增强风险意识,提高会计人员素质,是解决企业内控缺位的有效措施。

Anamorphic accountant information, uncontrolled management system and computer crime occur in many companies nowadays. The main reason of that is the lack and out of attention to the civil control, incomplete restriction system, weak civil audit and external superrision and low personal quality. The civil accountant control is enterprise＇s self- adjusting and serf- restriction civil system. Its foundation, strengthening and practicing are the key points for enterprise＇s success. To strengthen the civil audit, improve risk sense and the accountants＇ quality are the effective measures to settle the problem of enterprise＇s civil control.