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论企业内部会计制度建设(On the construction of enterprise internal accounting system)
论企业内部会计制度建设(On the construction of enterprise internal accounting system)
On the construction of enterprise internal accounting system
Abstract: the establishment of internal accounting system is a necessary supplement to the laws and regulations of the state, is the implementation of an important basis and guarantee the state accounting laws and regulations. Establish and perfect the internal accounting management system of the enterprise, to standardize the accounting work in order to improve the system of accounting management system, improve the unit of economic management.
Keywords: enterprise internal accounting control
First, improve the enterprise internal accounting control significance
(a) the inevitable requirement to improve 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 the market environment of fair competition, to enable enterprises to ensure their own interests at the same time, to ensure that the entire social economic benefit. From the inside of enterprise, establish and perfect the internal accounting control system is an effective prescription.
(two) a system of corruption from the source
The phenomenon of corruption has its complicated social and historical roots, is produced with private ownership, class, public power generation. 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 that can not be ignored. It is in this se
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