浅谈企业会计内部控制中存在的不足及改进策略

Discussion on the Shortcomings Existing in Enterprise Accounting Internal Control and the Improvement Strategies

在现代企业发展中,其应当高度重视会计内部控制工作的开展,促进综合管理能力的提高,不断开拓创新,在激烈的竞争中谋求更大的发展。鉴于此,论文对企业会计内部控制展开论述,介绍会计内部控制的重要价值,分析当前会计内部控制工作开展中存在的不足,基于实践层面提出具体的改进策略,以期促进企业会计内部控制工作的有效实施,有效适应新环境中的市场变化,促进企业更好地发展。具体策略包括转变管理理念,强化会计内控管理的思想意识;把握内控要点,构建会计内控管理的制度体系;分析企业实际,构建会计内控管理的规章制度。

In the development of modern enterprises,they should attach great importance to the development of accounting internal control work,promote the improvement of comprehensive management ability,constantly explore and innovate,and seek greater development in the fierce competition.In view of this,the paper discusses the enterprise accounting internal control,introduces the important value of accounting internal control,analyzes the shortcomings existing in the development of current accounting internal control work,and puts forward specific improvement strategies based on the practical level,so as to promote the effective implementation of enterprise accounting internal control work,effectively adapt to the market changes in the new environment and promote the better development of enterprises.The specific strategies include changing the management concept,strengthening the ideology of accounting internal control and management,grasping the key points of internal control,constructing the system of accounting internal control and management,analyzing the actual situation of enterprises,and constructing the rules and regulations of accounting internal control and management.