责任会计与内部控制的联系和结合

Analysis of the internal control on responsibility accounting perspective

针对现代企业中内部控制的现状以及国家相关内部控制规范的内容,采用理论与图示结合的方法阐述了内部控制与责任会计的联系,并从五个内部控制要素入手进行了与责任会计的结合分析。结果表明:在责任会计视角下内部控制能更有效的实施,对企业实践有重要意义并丰富该领域的研究成果。

In view of the status of internal control in modern enterprises, the internal control standards and contents, combining theory with graphs, the link between internal control and responsibility accounting is expounded. And a combination analysis is made between responsibility accounting and the five elements of internal control. The results show that under the responsibility accounting perspective,internal control will be more effective to implement,with has great significance to business practices and enriches research on the field.