完善企业内部会计控制

Analysis on the Enterprise Internal Accounting Control

新《会计法》明确提出"各单位应当建立健全本单位内部会计监督制度",企业内部会计控制在建设和维护社会主义市场经济秩序、建立现代进行企业制度、强化内部自我约束机制、提高会计信息质量等方面发挥着十分重要的作用。针对目前还存在的一些问题,进行一些分析并提出完善内部会计控制的对策,很有必要。

New Accounting Law has brought forward definitely that every entity should consititute internal accounting administration system. Enterprise internal accounting control plays an important role in maintaining and constructing the order of socialism market economy, founding modem enterprise system, consoliding internal selfobligation mechanism and improving accounting information quality. But there are still some problems. This article will analyze such issues and put forward some countermeasures for the consummation of internal accounting control.