摘要
随着市场经济的发展,企业竞争日益加剧,只有全面加强内部会计控制工作,才能够提高会计信息的质量,保护企业的各种资产。论文主要围绕企业内部会计控制展开分析和论述,首先介绍内部会计控制的概念以及意义,然后分析当下企业在进行内部会计控制时存在的一些问题,最后提出加强企业内部会计控制工作的有效举措。
With the development of market economy,competition among enterprises is intensifying.Only by comprehensively strengthening internal accounting control work can the quality of accounting information be improved and the various assets of enterprises can be protected.This paper mainly focuses on the analysis and discussion of the internal accounting control of the enterprise.Firstly,it introduces the concept and meaning of internal accounting control,then analyzes some problems existing in the current enterprise’s internal accounting control,and finally proposes effective measures to strengthen the internal accounting control work of the enterprise.
作者
李绪翠
LI Xu-cui(Shandong Women's College,Jinan 250300,China)
出处
《中小企业管理与科技》
2020年第26期144-145,共2页
Management & Technology of SME
关键词
企业内部会计控制
现状
问题
措施
enterprise internal accounting control
current situation
problems
measures