浅谈国有企业内部会计控制制度的建立和执行

Discussion on the Establishment and Execution of Internal accountant Control system in State-owned Enterprise

有效的内部会计控制制度不仅能使企业的资源合理配置,提高劳动生产率,更能防范和发现企业内外部的舞弊或欺诈行为,确保会计信息质量的真实可靠。但是,目前我国国有企业在内部会计控制制度的建立和执行方面还存在很多问题,本文针对其中的主要问题进行了分析,并提出改进建议。

Effective internal accountant control not only improves the enterprise＇ s reasonable resources disposition, enhances the labor productivity, but also guards against and discovers the internal and external corrupt practices or the fraudulent practices of the the accounting information enterprises in order to guarantee s quality reliable. But at present the internal accountant control system in state- owned enterprise have very many problems, so this article carries on the analysis of the main existent question, and puts forward the improvement proposal.