完善企业内部会计控制的对策（Countermeasures for perfecting internal accounting control of enterprises）.docVIP

完善企业内部会计控制的对策（Countermeasures for perfecting internal accounting control of enterprises） Four, improve the enterprise internal accounting control countermeasures (1) to formulate a perfect internal accounting control system for enterprises. Due to different characteristics of different units in business activities, therefore, in the development of specific internal accounting control system requirements may have great differences, but in the relevant national laws and regulations and guidelines of internal accounting control and internal accounting control system should be at least reliable voucher system and complete the bookkeeping system, strictly the check system, scientific budget system, regular asset inventory system, timely and suitable supervision and evaluation system, reasonable accounting policies and standard accounting procedures such as different aspects of the requirements. Because of the internal management control and internal accounting control on the content and regardless of mutual influence and mutual relation of basic characteristics, determine the unit internal accounting control system should be considered including the basic premise of internal accounting management system, post responsibility system of accounting personnel, accounting procedures, internal check system, audit system, records management system quota management system, measurement and approval system, property inventory system, financial approval system, cost accounting system, financial accounting system and the accounting system of other content, combined with the actual situation of the unit, fully consider the factors of cost and benefit of implementing the system of accounting process, make a realistic choice. Only in this way, the internal accounting control system formulated by all units can be combined with the actual operation and management of the unit, and can basically meet the needs of management. (two) cultivating good faith and dedicated enterprise culture and