摘要
国有企业作为社会经济持续增长的重要组成部分,加强企业内部会计控制是企业现代化管理改革的必然选择,直接关系到国有企业的未来发展。但是当前我国国有企业的内部会计控制体系较为滞后,导致会计信息不实现象出现,这严重影响到市场经济的稳定增长。导致国有企业内部会计控制体系问题出现的原因较为多样,最根本的是内部会计控制体系不健全。基于此,就国有企业内部会计控制体系建设现状进行探究,针对其中的问题多角度剖析,寻求合理措施予以解决。
As an important part of social economy sustaining growth,strengthening its internal accounting control of state-owned enterprises is the inevitable choice of modern enterprise management reform,is directly related to its future development.However,the internal accounting control system of China's state-owned enterprises is lagging behind,which leads to the appearance of false accounting information and seriously affects the stable growth of market economy.There are various reasons for the problems in the internal accounting control system of state-owned enterprises,the most fundamental of which is the imperfect internal accounting control system.Aiming at this,the current situation of the construction of the internal accounting control system of state-owned enterprises is analyzed,the problems from various angles is analyzes as well to seek reasonable measures to solve them.
作者
郭晓芳
GUO Xiao-fang(Ningde State-owned Assets Investment and Management Co.,LTD.,Ningde Fujian 352100,China)
出处
《兰州工业学院学报》
2019年第6期90-93,共4页
Journal of Lanzhou Institute of Technology
关键词
国有企业
内部会计控制体系
体系构建
state-owned enterprises
internal accounting control system
problem
system construction
