健全内部控制制度 强化现代会计监督

Perfect the Inside Control System Strengthen Modern Accounting Supervision

会计监督是会计的基本职能之一。实践证明,如果企业不能有效的发挥会计的监督作用,就会产生会计息失真,违法乱纪以及腐败现象,从而导致诸多的社会问题;文章指出会计监督的实质是内部控制。要强化现代会计督,就要健全企业内部控制制度。内部控制的主要方法包括不相容职务相互分离控制,授权批准控制,会计系统控制财产保全控制等。

Accounting supervision is one of the basic function of accounting. Practice proved, if the business can′t effective play the role of action of the accounting supervision, it can be bring about the accounting information distortion, violate the law and discipline, and corrupt phenomena, thus lead to many social problems; the paper point out, the essence of accounting supervision is the inside control. If we want to strengthen modern accounting supervision, we must perfect the inside control system of the business. The inside control′s primary methods are, the control of duty no relation from each other, the control of authorize, the control of property saved, and so on.