摘要
完善企业内部会计控制制度对于建造业单位来说非常的关键。建立完整的内部会计控制监督体系,以此来提高企业单位财务信息的可靠性、真实性和提高企业单位经营管理水平,是企业长治久安的重要环节。本文在论述内部会计控制的基本内容理论的基础上,通过实地调研与切身财务工作经历,加上对有关企业内部会计制度的基本知识加以解读,再根据当前企业内部会计控制所存在的普遍问题,即理论知识与实践相结合,对企业内部会计控制制度所存在的问题进行深刻分析,并给出相应的解决措施。
Improve the internal accounting control system for manufacturing units is very critical.Establish a complete internal accounting control and supervision system,in order to improve the reliability of business units financial information,authenticity and improve the level of business unit management,business is an important part of long-term stability.On the basis of discussing the basic content theory of internal accounting control,this paper analyzes the basic knowledge of the internal accounting system of the company through field investigation and personal financial experience of Hisense refrigerator company,and then according to the current internal accounting control The general problem,that is,the combination of theoretical knowledge and practice,the internal accounting control system of the existing problems in a step by step analysis.
出处
《吉林农业科技学院学报》
2018年第4期47-50,118,共5页
Journal of Jilin Agricultural Science and Technology University
关键词
内部会计
问题
对策
internal accounting
problems
countermeasures
