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随着改革的不断深入，市场经济体系日益完善对会计工作提出了前所未有的要求。作为金融企业，如何做好目前的会计工作，增强会计内部控制的有效性，在新一轮经济全球化的竞争格局中实现可持续发展，成为每一个金融企业管理者最关注的课题。企业的内部会计控制设计其基本目标应该是在保证企业经济效益最大化的前提下，保证企业顺畅运转而又小失控制，同时，要能对非常规业务进行有效的反应，通过对内部控制的检测和评价，保证企业内部控制能进行有效的自我调节。内部会计控制作为企业生产经营活动自我调节和自我约束的内在机制，其建立、健全及实施是企业生产经营成败的关键。
在我国，目前的会计工作无论是在保证信息可靠性、保护企业资产安全方面，还是在服务于企业管理目标方面都存在不尽人意之处，有的甚至达到了不堪忍受的地步。尤其是金融企业会计的内部控制更加薄弱。因此加强会计监督，强化内部会计控制，是解决当前会计秩序混乱、会计信息失真和维护所有者权益的重要措施，也是社会进步、经济发展的必然趋势。本文以增强金融企业会计内部控制有效性为主题，提出具体建议与措施，真正将内部会计控制制度建设工作落到实处，给企业带来更大的经济利益，争取实现企业价值最大化。
关键词：会计控制 有效性 现状与问题 强化举措
With the deepening of reform, market economy, improvement of accounting system to an unprecedented request. As a financial enterprise, how to do a good job in the current accounting practices, and enhance the effectiveness of internal control of accounting, in the new round of competition of economic globalization to achieve sustainable development, financial enterprises to become every manager's concern. Enterprise's internal accounting control design its basic objective should be to maximize the economic efficiency of enterprises in the guarantee under the premise to ensure smooth operation of enterprises and small loss of control, at the same time, it is necessary to be able to carry out non-effective response to business, through internal controls Detection and evaluation of internal controls to ensure that enterprises can carry out effective self-regulation. Internal accounting controls production and operation activities as self-regulation and self-restraint of the internal mechanism, the establishment of and implementation of sound is the key to the success or failure of the production and operation.
In our country, regardless of the current accounting is to ensure the reliability of information, protection of business assets, or in the service management objectives in the enterprise there are unsatisfactory aspects of the Department, and some have even reached the point of unbearable. Especially in the financial accounting of the more weak internal controls. Therefore to strengthen accounting oversight, and strengthen internal accounting controls, accounting order to resolve the current confusion, distortion of accounting information and maintaining an important measure for the owner's equity as well as social progress, the inevitable trend of economic development. In this paper, in order to enhance the financial accounting for the theme of the effectiveness of internal controls, and measures put forward specific proposals, the real internal accounting control system are implemented to bring greater economic enterprises for the interests of the enterprise value maximization.
Keywords: accounting control of the effectiveness of initiatives to strengthen the status quo and problems
希望能帮上你。
In our country, regardless of the current accounting is to ensure the reliability of information, protection of business assets, or in the service management objectives in the enterprise there are unsatisfactory aspects of the Department, and some have even reached the point of unbearable. Especially in the financial accounting of the more weak internal controls. Therefore to strengthen accounting oversight, and strengthen internal accounting controls, accounting order to resolve the current confusion, distortion of accounting information and maintaining an important measure for the owner's equity as well as social progress, the inevitable trend of economic development. In this paper, in order to enhance the financial accounting for the theme of the effectiveness of internal controls, and measures put forward specific proposals, the real internal accounting control system are implemented to bring greater economic enterprises for the interests of the enterprise value maximization.
Keywords: accounting control of the effectiveness of initiatives to strengthen the status quo and problems
希望能帮上你。
温馨提示：内容为网友见解，仅供参考
第1个回答 2009-04-10
In this paper, in order to enhance the financial accounting for the theme of the effectiveness of internal controls, and measures put forward specific proposals, the real internal accounting control system are implemented to bring greater economic enterprises for the interests of the enterprise value maximization. Keywords: accounting control of the effectiveness of initiatives to strengthen the status quo and problems
With the deepening of reform, market economy, improvement of accounting system to an unprecedented request. As a financial enterprise, how to do a good job in the current accounting practices, and enhance the effectiveness of internal control of accounting, in the new round of competition of economic globalization to achieve sustainable development, financial enterprises to become every manager's concern.
Enterprise's internal accounting control design its basic objective should be to maximize the economic efficiency of enterprises in the guarantee under the premise to ensure smooth operation of enterprises and small loss of control, at the same time, it is necessary to be able to carry out non-effective response to business, through internal controls Detection and evaluation of internal controls to ensure that enterprises can carry out effective self-regulation. Internal accounting controls production and operation activities as self-regulation and self-restraint of the internal mechanism, the establishment of and implementation of sound is the key to the success or failure of the production and operation.
In our country, regardless of the current accounting is to ensure the reliability of information, protection of business assets, or in the service management objectives in the enterprise there are unsatisfactory aspects of the Department, and some have even reached the point of unbearable. Especially in the financial accounting of the more weak internal controls. Therefore to strengthen accounting oversight, and strengthen internal accounting controls, accounting order to resolve the current confusion, distortion of accounting information and maintaining an important measure for the owner's equity as well as social progress, the inevitable trend of economic development.
With the deepening of reform, market economy, improvement of accounting system to an unprecedented request. As a financial enterprise, how to do a good job in the current accounting practices, and enhance the effectiveness of internal control of accounting, in the new round of competition of economic globalization to achieve sustainable development, financial enterprises to become every manager's concern.
Enterprise's internal accounting control design its basic objective should be to maximize the economic efficiency of enterprises in the guarantee under the premise to ensure smooth operation of enterprises and small loss of control, at the same time, it is necessary to be able to carry out non-effective response to business, through internal controls Detection and evaluation of internal controls to ensure that enterprises can carry out effective self-regulation. Internal accounting controls production and operation activities as self-regulation and self-restraint of the internal mechanism, the establishment of and implementation of sound is the key to the success or failure of the production and operation.
In our country, regardless of the current accounting is to ensure the reliability of information, protection of business assets, or in the service management objectives in the enterprise there are unsatisfactory aspects of the Department, and some have even reached the point of unbearable. Especially in the financial accounting of the more weak internal controls. Therefore to strengthen accounting oversight, and strengthen internal accounting controls, accounting order to resolve the current confusion, distortion of accounting information and maintaining an important measure for the owner's equity as well as social progress, the inevitable trend of economic development.
第2个回答 2009-04-10
随着改革的不断深入，市场经济体系日益完善对会计工作提出了前所未有的要求。作为金融企业，如何做好目前的会计工作，增强会计内部控制的有效性，在新一轮经济全球化的竞争格局中实现可持续发展，成为每一个金融企业管理者最关注的课题。企业的内部会计控制设计其基本目标应该是在保证企业经济效益最大化的前提下，保证企业顺畅运转而又小失控制，同时，要能对非常规业务进行有效的反应，通过对内部控制的检测和评价，保证企业内部控制能进行有效的自我调节。内部会计控制作为企业生产经营活动自我调节和自我约束的内在机制，其建立、健全及实施是企业生产经营成败的关键。
在我国，目前的会计工作无论是在保证信息可靠性、保护企业资产安全方面，还是在服务于企业管理目标方面都存在不尽人意之处，有的甚至达到了不堪忍受的地步。尤其是金融企业会计的内部控制更加薄弱。因此加强会计监督，强化内部会计控制，是解决当前会计秩序混乱、会计信息失真和维护所有者权益的重要措施，也是社会进步、经济发展的必然趋势。本文以增强金融企业会计内部控制有效性为主题，提出具体建议与措施，真正将内部会计控制制度建设工作落到实处，给企业带来更大的经济利益，争取实现企业价值最大化。
With the deepening of reform, market economy, improvement of accounting system to an unprecedented request. As a financial enterprise, how to do a good job in the current accounting practices, and enhance the effectiveness of internal control of accounting, in the new round of competition of economic globalization to achieve sustainable development, financial enterprises to become every manager's concern. Enterprise's internal accounting control design its basic objective should be to maximize the economic efficiency of enterprises in the guarantee under the premise to ensure smooth operation of enterprises and small loss of control, at the same time, it is necessary to be able to carry out non-effective response to business, through internal controls Detection and evaluation of internal controls to ensure that enterprises can carry out effective self-regulation. Internal accounting controls production and operation activities as self-regulation and self-restraint of the internal mechanism, the establishment of and implementation of sound is the key to the success or failure of the production and operation.
In our country, regardless of the current accounting is to ensure the reliability of information, protection of business assets, or in the service management objectives in the enterprise there are unsatisfactory aspects of the Department, and some have even reached the point of unbearable. Especially in the financial accounting of the more weak internal controls. Therefore to strengthen accounting oversight, and strengthen internal accounting controls, accounting order to resolve the current confusion, distortion of accounting information and maintaining an important measure for the owner's equity as well as social progress, the inevitable trend of economic development. In this paper, in order to enhance the financial accounting for the theme of the effectiveness of internal controls, and measures put forward specific proposals, the real internal accounting control system are implemented to bring greater economic enterprises for the interests of the enterprise value maximization.
希望对您有用！
在我国，目前的会计工作无论是在保证信息可靠性、保护企业资产安全方面，还是在服务于企业管理目标方面都存在不尽人意之处，有的甚至达到了不堪忍受的地步。尤其是金融企业会计的内部控制更加薄弱。因此加强会计监督，强化内部会计控制，是解决当前会计秩序混乱、会计信息失真和维护所有者权益的重要措施，也是社会进步、经济发展的必然趋势。本文以增强金融企业会计内部控制有效性为主题，提出具体建议与措施，真正将内部会计控制制度建设工作落到实处，给企业带来更大的经济利益，争取实现企业价值最大化。
With the deepening of reform, market economy, improvement of accounting system to an unprecedented request. As a financial enterprise, how to do a good job in the current accounting practices, and enhance the effectiveness of internal control of accounting, in the new round of competition of economic globalization to achieve sustainable development, financial enterprises to become every manager's concern. Enterprise's internal accounting control design its basic objective should be to maximize the economic efficiency of enterprises in the guarantee under the premise to ensure smooth operation of enterprises and small loss of control, at the same time, it is necessary to be able to carry out non-effective response to business, through internal controls Detection and evaluation of internal controls to ensure that enterprises can carry out effective self-regulation. Internal accounting controls production and operation activities as self-regulation and self-restraint of the internal mechanism, the establishment of and implementation of sound is the key to the success or failure of the production and operation.
In our country, regardless of the current accounting is to ensure the reliability of information, protection of business assets, or in the service management objectives in the enterprise there are unsatisfactory aspects of the Department, and some have even reached the point of unbearable. Especially in the financial accounting of the more weak internal controls. Therefore to strengthen accounting oversight, and strengthen internal accounting controls, accounting order to resolve the current confusion, distortion of accounting information and maintaining an important measure for the owner's equity as well as social progress, the inevitable trend of economic development. In this paper, in order to enhance the financial accounting for the theme of the effectiveness of internal controls, and measures put forward specific proposals, the real internal accounting control system are implemented to bring greater economic enterprises for the interests of the enterprise value maximization.
希望对您有用！
第3个回答 2009-04-11
Along with reform unceasingly thorough, the market economy system consummated day by day to the accountancy set the unprecedented request.As the financial enterprise, how completes present the accountancy, strengthens accountant the internal control the validity, realizes the sustainable development in the new turn economical globalization competition pattern, becomes topic which each financial enterprise superintendent most pays attention.Enterprise's internal accountant control design its basic goal should be in under the guarantee enterprise economic efficiency maximization premise, but guarantees the enterprise smooth revolution also to be small the out of control system, simultaneously, must be able to carry on the effective response to the non-conventional service, through to the internal control examination and the appraisal, guaranteed the enterprise internal control can carry on theeffective self-adjustment.Internal accountant controls as the enterprise produces the management to move the self-adjustment and the self-restraint intrinsic mechanism, its establishment, perfect and the implementation is the enterprise produces the management success or failure the key. In our country, present accountancy regardless of is in the guarantee information reliability, the protection enterprise property security aspect, is serving the business management goal aspect all exists is unsatisfactory the place, some had even achieved is unbearable situation.The financial enterprise accountant's internal control is in particular weaker.Therefore strengthens accountant to supervise, strengthens internal accountant to control, is solution current accountant disorder, the accounting information distorts and maintains the ownership interest the important measure, also is the social progress, the economical development inevitable trend.This article take strengthens financial enterprise accountant the internal control validity as a subject, proposed the concrete proposal and the measure, control internal accountant the system construction work to land on feet truly, brings a bigger economic interest to the enterprise, strives for the realization enterprise value maximization.
Key word: Accountant controls the valid present situation and the question strengthening action
Key word: Accountant controls the valid present situation and the question strengthening action
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