会计内部控制制度在企业管理中的作用

The Role of Accounting Internal Control System in Enterprise Management

经济全球化的大背景下,我国经济逐步与世界接轨,经济体制不断改革,各个领域的企业发展迅速,企业管理尤其财务管理更为重要,同时也促进了企业会计内部控制制度飞速发展。综合来看,健全的企业管理离不开会计内部控制制度的完善,更要结合经济发展规律,合理和科学掌握会计内部控制制度,才能有利于提高会计信息的质量,保证企业运行平稳。本文针对会计内部控制制度的基础条件分析其在企业管理中的作用。

Under the background of economic globalization, China's economy has gradually been in line with the world, the economic system has been reforming continuously. The enterprises in various fields have developed rapidly. Enterprise management is especially important for financial management, and it has also promoted the rapid development of enterprise accounting internal control system. On the whole, the sound management of the enterprise can not be separated from the perfection of the internal control system of accounting. It is necessary to improve the quality of accounting information and ensure the smooth operation of the enterprise in combination with the law of economic development, reasonable and scientific grasp of the internal control system of accounting. This paper analyzes the role of accounting internal control system in enterprise management.