完善内部会计控制的思考

Pondering on Internal Accounting Control Perfection

内部会计控制是企业生产经营的内在机制,在企业管理系统中具有举足轻重的作用。目前人们对内部会计控制的认识还远未取得共识,尽管政府有关部门已制定相应的规范,但在推行过程中仍存在不少问题。主要体现为:内部会计控制的重要性认识不足、偏重事后控制轻预防、内部会计控制系统流于形式、已有的会计控制系统缺乏科学性系统性、内部会计控制系统监督,检查乏力等。本文拟就内部会计控制推行过程中存在的问题作探讨,并提出了改进建议。

Internal accounting control is inherent mechanism of enterprise production and operation, occupies a decisive position in enterprise management system. But a common understanding on internal accounting control is far from obtained presently, in spite of corresponding criteria have already formulated by related governmental departments, quite a few problems existed during put into operation. Mainly on： lack of understanding on the internal accounting control importance, lay particular stress on control after the event and look down on prevention, internal accounting system becomes a mere formality, the existing system less scientific and systematic, lack of monitoring and checking etc. The paper has probed into the problems happened during the system promoting process and put forward improving suggestions.