论企业内部会计制度建设（On the construction of accounting system in Enterprises）.docVIP

论企业内部会计制度建设（On the construction of accounting system in Enterprises） On the construction of accounting system in Enterprises Abstract: the establishment of the internal accounting system is a necessary complement to the national laws and regulations, and is the important basis and guarantee for the implementation of the national accounting laws and regulations. Each enterprise establishes and improves the internal accounting management system, which is conducive to standardizing the order of accounting work, improving the accounting management system and improving unit economic management. Key words: internal accounting control I. improving the significance of accounting control within enterprises (1) the inevitable requirement of improving the quality of accounting information Our country is in the transition phase of the new system of enterprise management in low efficiency, low efficiency and human loss is a common phenomenon, out of nowhere, not through the chapter, resort to deceit, illegal operations and other irregularities have occurred. In this regard, the relevant departments should be strictly controlled and banned, in order to create a good order and fair competition in the market environment, so that enterprises in ensuring their own interests at the same time, to ensure that the overall social and economic benefits. From the inside of the enterprise, it is a good prescription to establish and perfect the internal accounting control system. (two) an institutional arrangement to control corruption from the source The emergence of corruption has its complicated social and historical origins, with the emergence of private ownership, class and public power. These years, the corruption phenomenon of high situation, the weak link of this and the social environment is complex, the development stage of market economy and power supervision in some region, at the same time, we also noticed that the weakening of internal accounting control is an important factor t