浅析加强企业内部会计控制制度的研究

Study on Strengthening Internal Accounting ControlSystem

建立和实施企业内部会计控制制度,是加强企业财务管理的重要工作和内容。文中提出企业内部会计控制制度要贯穿于企业生产经营全过程。分析了企业内部会计控制制度存在的主要问题。论述了加强企业内部会计控制制度的对策措施和企业内部会计控制制度的检查与考核。

Establishment and implementation of internal accounting control system is to strengthen the financial management of the important work and content. This paper presents the internal accounting control system should be run through the entire process of production and operation. Analysis of internal accounting control system of the main problems. Discusses strengthening internal accounting control system countermeasures and internal accounting control system inspection and assessment.