浅议企业内部会计控制制度

A Tentative Study on the Internal Accounting Control System Inside an Enterprise

内部会计控制制度是社会经济发展到一定阶段的产物,是现代企业管理的重要手段。本文主要对内部会计控制制度的特征、必要性,财务收支的审批制度、物资采购制度、销售控制制度,内部会计控制制度的评价内容及效果进行了简单阐述。

The internal accounting control system is the outcome of the development of the economy of a certain country, and it is an effective means of the management of the modern enterprises. This paper mainly focuses on the characteristics and necessity of the internal accounting system, the approval system of the financial balance, materials purchasing system, sale control system. Furthermore, the evaluation content and effect of the internal accounting system are also briefly introduced in this paper.