内部会计控制管窥

On Internal Accounting Controls

"内部会计控制"及"内部控制"成为企业管理专家和会计专家关注的热点问题。内部控制的关键在于:在企业内部建立一个科学的会计乃至管理信息系统或体系。内部控制是否完善,对于防范会计信息失真具有重要意义。为了提高会计信息质量,减少会计信息失真,应当改善内部控制环境,建立健全内部控制制度。

＂Internal accounting control ＂and＂internal control＂ became the hot issues which the experts in business management and accounting concerned about.The Key to internal control is to establish the enterprise as well as a science of accounting management information system or systems. The adequacy of internal control is of great signficance for the prevention of distorting the accounting information. In order to improve the quality of accounting information and reduce control enveronment and establish a sound internal control system.