企业内部会计控制工作初探

A Probe into the Internal-Accounting Control in Enterprises

阐述了成熟市场经济国家内部会计控制的发展过程,分析了我国企业内部会计控制存在的问题,提出了加快发展我国企业内部会计控制的6条对策。

This paper expounds the developing process of the internal accounting control in a country with well-developed market economy,analyzes the existing problems in the internal accounting control in Chinese enterprises,and proposes six countermeasures of quickening the accounting control.