加强企业内部会计控制的思考与见解

Thoughts and Ideas on Strengthening Enterprise Internal Accounting Control

企业内部会计控制是企业管理的重要组成部分,明确和规范企业内部会计各部门、各岗位的职责和行为,对提高企业的管理效率,保护企业资产的安全与完整,规范企业会计秩序,防止会计信息失真,保证企业经营目标的实现等都具有重要的作用。本文针对目前企业内部会计控制存在的弊端,就如何加强企业的内部会计控制做了进一步的思考和研究,提出了一些解决的措施。

Enterprise internal accounting is an important part of enterprise management.Making clear and regulating the duty and behaviors of enterprise internal accounting departments plays an important role in improving enterprise＇s management efficiency,protecting the safety and integrity of enterprise assets,regulating enterprise accounting order,preventing accounting information distortion and guaranteeing the realization of enterprise operation target etc.Aiming at the defects existed in enterprise internal accounting control,this paper carries out thoughts and research on how to reinforce enterprise accounting control,puts forward countermeasures.