我国企业内部会计控制现状问题及对策初探

Problems in Chinese Enterprise Internal Accounting Control and countermeasures

随着我国经济的发展,企业在实施内部会计控制过程中产生了不少新问题。基础较薄弱、制度乏善、内外监督相对乏力以及会计人员整体素质不高是我国企业内部会计控制的现状,也是亟待解决的问题。从优化内部会计控制环境、健全内部会计控制体系、强化内部会计控制监督及提升会计人员整体素质这四方面寻找解决对策。

With Chinese economic development, many problems arose in the internal accounting control of an enterprise. The present situation and also the problems urgent to be solved in Chinese enterprise internal accounting control are weak foundation, imperfect system, insufficient internal and external supervision and not - so - qualified accountants. The countermeasures are to optimize the internal accounting control environment, perfect its system, strengthen its supervision and improve the accountants＇global quality.