摘要
我国工业企业会计内控体系建设是一个系统工程,需要把会计理论和具体实践紧密结合,从工业企业自身发展的实际出发,制定科学合理有效的会计内控体系,从根本上提高我国工业企业资金运行效率和降低企业投资风险。工业企业会计信息的真实合法对企业发展产生重要的作用,通过制定完善会计内控体系,可以保证会计信息的真实性,提高企业的综合竞争力。
China＇s industrial enterprises accounting internal control system is a system which needs specific to accounting theory and practice,closely integrated,self-development of industrial enterprises from the reality of scientific and rational development of effective accounting internal control system,fundamentally improve China＇s industrial enterprise fund operating efficiency and reduce investment risk.Industrial enterprises of real legal accounting information important role in enterprise development,through the development of sound accounting internal control system,can guarantee the authenticity of accounting information,and improving the overall competitiveness.
出处
《清远职业技术学院学报》
2012年第4期112-114,共3页
Journal of Qingyuan Polytechnic
关键词
工业企业
会计
内控体系
Industrial enterprises
Accounting
Internal control system
