摘要
为了从根本上保证企业的持续经营与健康发展,实施会计内控制度十分必要。企业不仅要建立健全科学合理的管理体系,保障企业内部有效运行,还要加强对相关会计人员的素质培养,建立完善的会计内控制度,使财务会计管理工作实现规范化、制度化。实施会计内控制度有利于充分保证会计信息的准确性与可靠性,加强财务管理以及提高企业资金循环使用效率,从而给企业带来一定的经济利益。
In order to ensure the continued operation and healthy development of enterprises, it is necessary to implement accounting internal control system. Enterprises should not only establish a sound scientific and rational management system to ensure effective operation, but also strengthen the quality of relevant accounting personnel training to achieve standardization and institutionalization of the work. Implementation of internal control system is conducive to fully ensure the accuracy and reliability of accounting information, strengthen financial management, improve funds circulation efficiency and bring enterprise economic benefits.
出处
《黑龙江科学》
2016年第11期112-113,共2页
Heilongjiang Science
关键词
会计内控制度
资金管理制度
管理体系
Accounting internal control system
Financial management system
Management system