论民营企业内部会计控制

民营企业内部会计控制薄弱,会计秩序混乱,严重制约了民营企业经营管理水平的提高,因此内部会计控制是一个亟待解决的难点问题.文章结合规模较大的民营企业内部会计工作现状,从政府外部约束、社会审计以及民营企业会计基础工作等方面,深入分析了民营企业内部会计控制薄弱的原因,提出了改进民营企业内部会计控制的综合配套具体措施.

Inside accounting control in private enterprises

To achieve new development,private enterprises must carry out system innovation, while inside accounting control in enterprises is an effective means of achieving this goal.At present,many private enterprises are weak in accounting control and accounting order is in confusion,both of which restrict the improvement of management level.Therefore,the problem of accounting control becomes the one which requires immediate solution.This article combines the present accounting situation in large private enterprises and analyzes the causes of its weakness in the respects of government restriction,social audit and bases of these enterprises,hence putting forward some specific corresponding measures to improve the situation of accounting control.