对建立企业内部会计控制的思考

Study on Establishing Internal Accounting Control of Enterprise

简述建立企业内部会计控制制度的重要性、必要性以及建立内部会计控制制度应遵循的原则,根据目前我国企业内部会计控制制度的现状,提出建立健全内部会计控制制度的基本思路。

The importance, the necessity and principles of setting up internal accounting control system in enterprises are briefly stated. The basic thinking of establishing and perfecting internal accounting control system is put forward according to on the actuality of enterprises internal accounting system in our country.