企业内部会计控制之我见

Internal Accounting Control of Enterprise

内部会计控制是企业内部控制的核心。本文就建立内部会计控制的必要性、应遵循的原则及如何建立和完善内部会计控制谈谈自己的一些认识,以期共同探讨。

In any enterprise, the core of the internal control is internal accounting control. This article explores some basic concerns such as the necessities and principles of establishing an internal accounting control system and the operation on how to establish and perfect the internal accounting control system in an enterprise.