浅析我国企业内部会计控制

为解决会计领域的＂泛假主义＂,我们必须从两方面入手：一方面抓结果,注重生成的财务报告;一方面抓过程,加强企业会计信息的内部控制。而加强会计信息生成过程的内部控制是杜绝会计信息失真的根本途径。本文对内部会计控制的目标、研究现状,内部会计控制在我国企业中存在的问题及对策等方面进行了论述。

Exploration on China' a Enterprises' Interior Accountancy Controlling

To solve ＇Pan false doctrine＇ in the field of accountancy,we must execute via two aspects,on one hand,attentive on outcome by giving priorities to financial report,on another hand,charging with process to enhance the interior controlling of enterprise accountancy information,the latter prove the basic access to consolidate the generating process of accountancy information＇s internal controlling.Therefore,establishing sound and effective interior controlling turned out paramount for modern enterprise,which lies with a significant system and without benign accountancy controlling we will have no solutions to mention.The essay executed statement on goals,researching status,problems existed in interior accountancy controlling.