摘要
企业内部会计控制制度是企业内部控制的核心,也是企业财务管理的重要组成部分。2004年COSO颁布了《企业风险管理综合框架》,在内部控制的基础上引入了风险因素,因此,企业的内部会计控制也面临着新的形势。内部会计控制只有建立在内部控制程序基础上,才能保证信息数据的可靠性;而内部控制程序只有利用会计程序才能保证资产的安全以及业务的真实。因此,加强企业内都会计控制显得尤为重要。
Internal accounting control system is the core of internal control is an important enterprise financial management component.2004,COSO issued the ＂Enterprise Risk Management Integrated Framework＂,in internal control based on the introduction of the risk factors,therefore,the enterprise＇s internal accounting control is facing a new situation.Only with the establishment of internal accounting control based on the internal control procedures in order to ensure that information on the reliability of data;and internal control procedures in order to ensure that only the use of accounting procedures for the safety of the assets and business reality.Therefore,the strengthening of accounting control within the enterprise are especially important.
出处
《经济研究导刊》
2010年第13期79-80,共2页
Economic Research Guide
关键词
企业会计
内部控制
对策
fnterprise accounting
internal controls
countermeasures
