对企业内部会计控制的探讨

A study on the control of internal accounting

随着企业经营方式和经营环境的发展变化,逐步形成了新的经营管理理念。由此,对传统的会计控制也提出了新的挑战。本又就如何进一步提高对会计控制的认识、树立实时会计控制的观念、利用信息技术更新会计控制的方法,以及会计控制的发展对会计人才的要求等问题进行探讨,旨在发挥会计控制在企业管理中的科技作用。

Along with the developments and changes in manners and enviroments of business management,new mangament and administration concepts come into being and many new challenges occur before traditional accounting control.This paper is to deal with how to improve our understanding of accounting control,how to develop lilve accounting contral concepts,how to renew the methods of accounting control with information techonology and to dissucss the demands which accounting contrl developments set on accountants in order that accounting control can play a positive role in business administration.