浅谈企业内部会计控制制度

A Brief Discussion of the Inner Accounting Controlling System in Enterprise

建立企业内部会计控制制度,是加强企业财务管理,保证会计信息质量,提高企业效益的重要措施和保障。建立企业内部会计控制制度必须遵循合业合规性原则,权责对应原则;不相容职务分离原则;成本效应原则。同时还必须采取建立健全企业内部会计核算和岗位制度,建立内部会计稽查制度和内部审计制度,严把监督检查关;增强内部会计控制制度的系统性和可操作性;提高企业内部会计控制制度人员综合素质。

To build up an inner accounting controlling system in enterprise is one of the main measures and security of reinforcing enterprise financial administration and ensures the accounting information quality and increasing enterprise efficiency. How to build up the inner accounting controlling system has been discussed in this paper.