摘要
经济时代的今天,市场经济的持续发展及竞争的不断加剧,使得企业面临的会计工作也在日益增多,企业想要在激烈的市场竞争中赢得一席之地,就必须充分重视其内部会计制度的建设,来监督制约内部行为,才能提升会计信息质量以及提高财务状况,提高自身市场竞争力,从而实现企业长期发展的战略目标。该文从阐述企业内部会计制度的涵义入手,详细分析了建设原则,而后剖析了目前企业内部会计制度建设中存在的问题,并针对企业内部会计制度建设存在的问题提出了相对应的解决对策,期望能够对企业建设内部会计制度有所裨益。
In the economy times today, the continuous development of market economy and the increasing competition, makes the enterprise facing with the increasing accounting work , enterprises want to win a place in the fierce market competition, they must pay attention to the construction of the internal accounting system, to supervise and control the internal behavior, to improve accounting information quality, and to improve the financial situation, so as to realize the strategic target of enterprise long - term development. This paper expounds connota- tion of enterprise internal accounting system firstly, construction principle is analyzed in detail, and then analyzes the problems existing in the current enterprise accounting system construction, and puts forward the countermeasures to the problems of enterprise internal accounting system in the effective ways. Expecting them will be benefit to the enterprise internal accounting system construction.
出处
《菏泽学院学报》
2013年第4期66-69,共4页
Journal of Heze University
关键词
内部会计制度
制度建设
审计监督
internal accounting system
the system construction
audit supervision
