企业内部会计控制制度审计探讨

Audit discussion of internal accounting control system

随着经济的不断发展,我国的各个行业也得到了快速的发展,企业规模不断壮大,在内部会计控制上的问题逐渐显现出来。企业内部会计是企业实现规范管理的基础,能够协助处理企业资产管理工作,同时还能参与一些日常的管理工作。企业内部会计控制制度需要结合企业的整体发展方向和规划而建立,实践证明,完善的会计控制制度有助于企业管理工作的实施和企业的整体发展。而会计控制制度审计工作主要是依靠科学的审计方法,帮助企业减少审计带来的风险,提升会计的工作效率和质量。文章将简要介绍当前企业内部会计控制制度审计工作中存在的不足,就存在的问题给出相应的解决措施,为企业内部会计审计工作开展提供理论依据。

With the continuous development of economy,various industries in China have also been rapid development,the scale of enterprises continue to grow,and the problems of internal accounting control of Chinese enterprises are gradually emerging.Enterprise internal accounting is the basis of enterprise standardized management,it can help deal with enterprise asset management and participate in some daily management work.The internal accounting control system of the enterprise needs to be established in combination with the overall development direction and planning of the enterprise to ensure that the daily work of the enterprise can be carried out in an orderly manner.Practice has proved that the establishment of a perfect accounting control system is conducive to the implementation of enterprise management,and the overall development of the enterprise will make corresponding progress.The audit of accounting control system mainly depends on scientific audit methods to help enterprises reduce the risks brought by audit and improve the efficiency and quality of accounting.This paper will briefly introduce the deficiencies existing in the audit of the current enterprise internal accounting control system,give the corresponding solutions,for the enterprise internal accounting audit work to provide a theoretical basis.