建立和完善内部会计控制制度

Instituting and Perfecting an Internal Accounting Control System

本文围绕内部会计控制的目标,通过分析目前内部会计控制中存在的问题,总结提出了建立和完善内部会计控制制度的措施。并提出完善的内部会计控制制度对提高会计人员素质,保证会计信息质量真实、完整,提高经营管理水平有着推动作用。

Centering on the purpose of the accounting control , this article analyzes the existing problems in the internal accounting control and introduces the measures for establish- ing and perfecting an internal accounting control system. Aaperfect internal accounting control system gives an impetus to improving the accountants＇ quality, ensuring the troth and completeness of accounting information and raising the level of operation and management.