摘要
本文以我国中小企业内部会计控制的相关理论、概述为出发点,对中小企业实施内部会计控制重要性,内部会计控制中存在的问题以及如何改善内部会计控制度提出一些对策。加强企业内部控制,进而有效的提升企业会计控制力度,只要各中小企业重视内部会计控制制度建设,按照有效的内部控制制度不断对其进行约束和评价,分析原因,总结经验,结合自身特点来开展工作,将会计控制切实的放在企业控制中,相信各中小企业会取得更好的成绩,从而为我国的经济建设做出巨大的贡献。
Starting from the relevant theories and a general summary of small and medium size enterprises internal accounting control,this paper puts forward countermeasures including the importance,the existed problems and the improvement of accounting control so as to strengthen enterprise internal control and promote enterprise accounting control level.If all the small and medium size enterprises can pay attention to Internal accounting system construction,follow it effectively to restrict and evaluate,analyze its reasons,summarize experiences and develop by combining to its features,carry out accounting control in enterprise control,they will achieve better and make great contributions to Chinese economic construction.
出处
《内蒙古财经学院学报（综合版）》
2011年第5期128-132,共5页
Journal of inner Mongolia finance and economics college
关键词
中小企业
内部会计控制
措施
small and medium size enterprises
internal control
measures
