我国内部会计控制问题研究

摘  要

内部会计控制是单位为了保护资产的安全、完整，提高会计信息质量，确保有关法律法规和规章制度及单位经营管理方针政策的贯彻执行，避免或降低风险，提高经营管理效率，实现单位经营管理目标而制定和实施的一系列控制方法、措施和程序。目前，内部会计控制在加强企业资产管理、强化会计监督、保证会计信息的质量、提高会计人员的素质等方面的作用越来越重要。各单位应按照新形式的需要，建立相应的内部会计控制制度，强化会计工作，提高单位的经济效益。
 

关键词：内部控制；会计控制；监督
Abstract

Internal accounting control is a series of control methods, measure and procedures. It's purpose is to protect the security of assets, improve the quality of accounting information, guarantee to carry out the relevant laws, regulations, corporate general and specific policies, avoid or reduce the risks, raise the management efficiency realize the objective of management. At present, internal accounting control system plays a key role in strengthening the controlling to the state-owned assets, consolidating accounting supervisor, guaranteeing the quality of accounting information, improving the accountant's quality. Enterprise should lay down internal accounting control system which suit it's conditions, strengthen accounting work and improve economic performance.

KeyWords: Internal Control Accounting  Control  Supervision

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