摘要
目前企业会计秩序混乱、会计信息不实 ,除了有关管理人员故意违纪外 ,内部管理失控也是重要原因之一。因此 ,要从明确企业内部控制目标 ,建立企业文化 ,注重员工的培养 ,重视控制环境建设 ,进一步加强资金管理 ,强化内部审计制度等方面 ,加强和完善企业内部会计控制制度 。
The major cause of the accounting order confusion and accounting information distortion is losing control of interior management at present. Therefore, we should perfect interior accounting control system of enterprises from aspects of definitude goal of enterprise' interior control, establishing enterprise culture, paying attention to train of employee, construction of environment, strengthening management of funds and interior audit so as to effect a radical cure accounting information distortion.
出处
《太原科技》
2003年第2期17-18,共2页
Taiyuan Science and Technology
