略论会计职能转变与企业内部控制机制强化

On Transformation of Accounting Functions and Strengthen of Enterprise InternalControl Mechanism

在新的市场经济条件下,企业的会计管理职能不再局限于反映会计本身的工作,而是注重会计多元需求主体及企业利益相关者的管理需要,完善并不断调整会计的职能,强化企业内部的管理机制。在利益相关者需求管理的基础上,完善企业的内部控制及风险管理能力。

In the new market economy, enterprise management accounting functions are no longer limited to reflect the accounting of the work itself, but the main focus on accounting and corporate demand for multi--stakeholder management needs, and constantly improve the functions of the accounting adjustments, strengthening enterprise The management mechanism. In the stakeholders on the basis of demand management, improve internal control and risk management capabilities.