加强内部会计控制的思考
Thinkings of Strengthening the Inside Account Control
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摘要: 内部会计控制对于规范会计行为,保证会计信息质量,纠错防弊,保护资产的安全完整具有重要意义。针对目前因内部会计控制存在的控制制度内容不完善、控制体系不完整而出现的会计信息失真、内部管理失控的现象,提出应建立健全授权批准控制、不相容职务分离、预算控制等制度,同时提出了内部控制制度应达到的目标、建立的体系及遵循的原则。Abstract: The inside accounting control is important for accounting behavior,accounting information and protecting the security of the assets.According to the problems existing in inside account control such as skewness of the accounting information and runaway of inside management which caused by the imperfect content of control system,some proposals are put forward such as establishing perfect control system,setting up the control goal of inside control system and the principles to go by.