完善我国企业内部会计控制制度的几点思考

Accounting Control System in Enterprises in China

有效的内部会计控制是提高会计信息质量 ,保护资产安全、防止国有资产流失的重要手段。但目前我国对于企业内部会计控制 ,无论从理论认识 ,还是实际操作实施 ,都还存在许多问题。本文就此问题提出了自己的意见和建议。

Effective inner accounting control is an important way to improve accounting information quality, safeguard assets, prevent state-owned assets loss, but there lie many problems in accounting control whether theoretically or practically. The paper give some advice and suggestions on how to tackle the problems.