企業(yè)內(nèi)部會計控制問題研究.doc
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企業(yè)內(nèi)部會計控制問題研究,8000字6頁[摘要]企業(yè)內(nèi)部會計控制是內(nèi)部控制的重要組成部分，對加強會計監(jiān)督、提高會計信息質(zhì)量，提高管理效率具有重要作用。內(nèi)部會計控制制度的建立是為企業(yè)嚴格執(zhí)行國家財經(jīng)法律法規(guī)和規(guī)章制度提供制度保證，是保護企業(yè)資產(chǎn)安全和完整，促進企業(yè)經(jīng)營管理水平和會計信息質(zhì)量提高的需要。直接關(guān)系到企業(yè)生產(chǎn)經(jīng)營...
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企業(yè)內(nèi)部會計控制問題研究
8000字 6頁
[摘要]
企業(yè)內(nèi)部會計控制是內(nèi)部控制的重要組成部分，對加強會計監(jiān)督、提高會計信息質(zhì)量，提高管理效率具有重要作用。內(nèi)部會計控制制度的建立是為企業(yè)嚴格執(zhí)行國家財經(jīng)法律法規(guī)和規(guī)章制度提供制度保證，是保護企業(yè)資產(chǎn)安全和完整，促進企業(yè)經(jīng)營管理水平和會計信息質(zhì)量提高的需要。直接關(guān)系到企業(yè)生產(chǎn)經(jīng)營決策的科學(xué)性和有效性，影響著國家宏觀經(jīng)濟決策。因此，必須建立有效的制度，加強監(jiān)管，防范企業(yè)經(jīng)營風險，提高經(jīng)濟效益，實現(xiàn)經(jīng)營目標。
[summary]
Enterprise interior accountant controls is the internal control important constituent, to strengthens accountant to supervise, to improve the accounting information quality, enhances the management
efficiency to have the vital role. Internal accountant controls the system the establishment is provides the system for the enterprise strict execution country finance and economics law laws and regulations and the rules and regulations to guarantee that, is protects the enterprise property security and the integrity, the need which the promotion enterprise management management level and the accounting information quality enhances. Relates directly to the enterprise produces the management decision-making the scientific nature and the validity, is affecting the national macroscopic economical decision-making. Therefore, must establish the effective system, strengthens supervising and managing, the guard enterprise manages the risk, enhances the economic efficiency, the realization management goal.
[關(guān)鍵詞] 內(nèi)部控制 內(nèi)部會計控制 存在問題 控制方法
參考文獻
1﹑李鳳鳴 《內(nèi)部控制學(xué)》 中國商業(yè)出版社
2﹑張文賢 孫琳 《內(nèi)部控制會計制度設(shè)計》 立信會計圖書用品社
8000字 6頁
[摘要]
企業(yè)內(nèi)部會計控制是內(nèi)部控制的重要組成部分，對加強會計監(jiān)督、提高會計信息質(zhì)量，提高管理效率具有重要作用。內(nèi)部會計控制制度的建立是為企業(yè)嚴格執(zhí)行國家財經(jīng)法律法規(guī)和規(guī)章制度提供制度保證，是保護企業(yè)資產(chǎn)安全和完整，促進企業(yè)經(jīng)營管理水平和會計信息質(zhì)量提高的需要。直接關(guān)系到企業(yè)生產(chǎn)經(jīng)營決策的科學(xué)性和有效性，影響著國家宏觀經(jīng)濟決策。因此，必須建立有效的制度，加強監(jiān)管，防范企業(yè)經(jīng)營風險，提高經(jīng)濟效益，實現(xiàn)經(jīng)營目標。
[summary]
Enterprise interior accountant controls is the internal control important constituent, to strengthens accountant to supervise, to improve the accounting information quality, enhances the management
efficiency to have the vital role. Internal accountant controls the system the establishment is provides the system for the enterprise strict execution country finance and economics law laws and regulations and the rules and regulations to guarantee that, is protects the enterprise property security and the integrity, the need which the promotion enterprise management management level and the accounting information quality enhances. Relates directly to the enterprise produces the management decision-making the scientific nature and the validity, is affecting the national macroscopic economical decision-making. Therefore, must establish the effective system, strengthens supervising and managing, the guard enterprise manages the risk, enhances the economic efficiency, the realization management goal.
[關(guān)鍵詞] 內(nèi)部控制 內(nèi)部會計控制 存在問題 控制方法
參考文獻
1﹑李鳳鳴 《內(nèi)部控制學(xué)》 中國商業(yè)出版社
2﹑張文賢 孫琳 《內(nèi)部控制會計制度設(shè)計》 立信會計圖書用品社
