企业会计控制的均衡

On the Equilibrium of Enterprise Accounting Control

会计信息是经济的语言 ,完整、真实的会计信息可以减少经济活动中的信息不对称性 ,提高交易者的收益。会计控制具有内部性和外部性 ,它是会计部门和其他部门相互合作进行的工作。制订合理的会计控制模式 ,对提高控制的效率非常重要。

As an economic language, accounting information, if complete and real, may well reduce the non-symmetry of information in economic activities, thereby increasing the income of the dealers. Having the quality of being both internal and external, accounting control is to be conducted cooperatively by the accounting department and other departments. Therefore, setting a rational control model is of vital importance in an attempt to improve the efficiency of the control