新准则视角下的内部会计控制分析

The New Guidelines from the Perspective of Analysis of Internal Accounting Controls

新准则的颁布,对中国企业内部会计控制提出了新的要求。而健全的内部会计控制制度起到了从内部进行完善的重要作用,能进一步增强企业的核心竞争力。其贯彻和实施需要各有关部门的协作,企业应完善内部会计控制,强化内部会计控制意识,明晰其重要性,建立健全内部会计控制建设,加大执行力度。使之很好地为新准则服务。

Promulgation of guidelines on internal accounting control in China has made new demands. And a sound system of internal accounting controls to play a sound from within the important role that can further enhance the core competitiveness of enterprises. Its follow-up and implementation of the collaboration needs of the departments concerned, enterprises should improve their internal accounting controls, internal accounting controls to strengthen the awareness of the importance of clarity, and establish and improve the construction of internal accounting controls, increase enforcement. So that the new guidelines for good service.