摘要
随着市场经济的迅猛发展,在建立现代企业制度的过程中出现了内部控制与会计信息失真的问题,阻碍了企业的正常发展。在建立现代企业制度中,各企业要深刻理解新《会计法》关于实施内部会计控制制度的规定,严格按照国家制定的有关内部会计控制规范来建立健全内部会计控制,注意克服内部会计控制的缺陷,通过建立多层次的会计控制体系,做到各部门相互分工、相互制约、相互监督,可从而有效遏制企业内部风险,提高会计信息的可靠性、真实性,使内部会计控制的实施有一个较好的发展基础。
With the rapid development of market economy, problems on internal control and the accounting information distortion arising in the establishing process of modem enterprise systems hindered enterprises＇ development. In establishing a modem enterprise system, an enterprise should get a thorough understanding of the internal accounting control rules of the new Aecounting Law, establish sound internal accounting control abiding strictly by relevant state regulations, and overcome the shortcomings of internal accounting control. In addition, by means of a multilevel accounting eontrol system, an enterprise can realize mutual division of labor, mutual restraint and supervision among departments so as to curb the internal risks effectively and improve the reliability and authenticity of accounting information, accordingly, lay a better development foundation for internal accounting control.
出处
《商业经济》
2012年第6期58-59,共2页
Business & Economy
关键词
会计控制
内部控制
问题
对策
accounting control, internal control, problems, countermeasures
