企业内部会计控制理论与实务的探讨

内部会计控制作为企业生产经营活动自我调节和自我约束的内在机制,其建立、健全及实施是企业生产经营成败的关键。加强会计监督,强化内部会计控制,是解决当前会计秩序混乱、会计信息失真和维护所有者权益的重要措施,也是社会进步、经济发展的必然趋势。本文在论述内部会计控制基本理论的基础上,分析了我国当前内部会计控制中的不足,并提出了针对性的意见。

Discussion Of Theory And Reality Of Our Country Internal Accounting Control

The internal accounting control is taken as the production and operation activities of self-regulation and self-restraint inherent mechanism.To establish,to improv and to carry out is the key to success for enterprise production and management.To strengthen accounting oversight and strengthen internal accounting control is not only a important measure to solve the current disorder in accounting,accounting information distortion and maintain the rights and interests of the owner,but also is an inevitable trend of social progress and economic development.This article,has discussed on the base of the basic theory of internal accounting controls,has analysed deficiencies of our country current internal accounting control,and has put forward specific suggestion.