浅谈企业的内部会计控制制度

Brief analysis on company's internal accountant control system

目前,企业内部控制制度已经成为建立现代企业制度的核心内容之一,并成为学界研究的热点问题。而企业内部会计控制制度是其核心,它对加强会计监督、提高会计信息质量,提高管理效率具有重要作用,也是衡量企业经营管理水平的重要标志。本文就企业的额内部会计控制制度做一个简单的探讨。

Nowadays,company＇s internal accountant control system has been one of the core content of constructing modern enterprise system,it also been a hot topic in the academic community.The company＇s internal accountant control system is the key,which plays an important part on stengthening accountant supervision、enhancing accountant information quality and improving management efficiency.It is also the important sign to measure enterprise＇s management level.The paper discussed company＇s internal accountant control system briefly.