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Progress in Social Sciences
ISSN Print: 2664-6943
ISSN Online: 2664-6951
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会计内部控制研究
Research on Accounting Internal Control
- Authors: 徐丽娜
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Information:
山东弘正工程监理有限公司，济南
- Keywords: Accounting; Internal control; Corporate governance 会计；内部控制；公司治理
- Abstract: Internal control is the foundation for enterprises to achieve sustainable development, ensuring management efficiency and production efficiency, ensuring the safety of enterprise assets, and ensuring the quality of accounting information. This article provides an overview of the relevant concepts of internal control, explores the value and theoretical basis of internal control, provides internal control strategies, and summarizes the current situation and development trends of internal control, in order to play a certain role in promoting accounting internal control. 内部控制是企业实现可持续发展的基础，是管理效率和生产效率的保证，能保障企业资产安全和保证会计信息质量。本文概述了内部控制的相关概念，探讨了内部控制的价值体现与理论依据，给出了内部控制策略，并对内部控制现状与发展趋势进行了总结，以期对会计内部控制推广起到一定作用。
- DOI: https://doi.org/10.35534/pss.0605133
- Cite: 徐丽娜．会计内部控制研究［J］．社会科学进展，2024，6（5）：1267-1272.
