论加强与完善内部会计控制体系建设——对华北制药股份有限公司内部会计控制的思考

Strengthening and Perfecting Interior Control System of Accounting——A reflection on the accounting control system inside North China Pharmaceuticals Co.Ltd.

内部会计控制是为了提高会计信息质量、保护资产的安全、完整,确保有关法律法规和规章制度的贯彻执行而制定和实施的一系列控制方法、措施和程序。建立健全各项会计制度和约束奖励机制,法律和“德治”相结合,加强外部审计监督,对加强和完善内部会计控制体系建设意义重大。

North China Pharmaceutical Co. Ltd. Establishes the interior system and institution of accounting that conform to modern management. So she can improve the quality of accounting information and perfect her property security and integrity. By so doing, she also can guarantee that the relevant laws and regulations can be carried out.