浅谈企业会计控制体系的建立和实施

会计控制是指通过会计工作和利用会计信息对企业生产经营活动进行的指挥、调节、控制等活动,以保证企业价值最大化目标的实现。本文从经济发展、企业规模不断扩大、资本越来越集中、经营更加复杂的角度阐述了建立会计控制体系的必要性,认为建立企业会计控制体系的根本方法是建立有效的激励机制,应力求达到会计控制体系与财务管理体制相一致,将企业的战略与目标、评价与激励纳入整个控制体系。同时,还需加强企业内部会计监督,坚持在“激励 约束”的基础上建立、完善和实施企业会计控制体系。

On Establishment and Implementation of the Control System of Enterprises Accountant

Through the accountant work and the information, accountant controls aims to direct, adjust and control the enterprise's activity, for the hope that the maximization goal of enterprise value can be realized. This article, from the angle of the economical development and the enterprise scale are expanding, and of the capital unceasingly more and more concentrates, elaborates the necessity to establish the system. Meanwhile, it also shows that the basic method is to establish the effective encouraging mechanism, make every effort to achieve accountant controlled the system to be consistent with the financial control system, and brings the enterprise's strategy and the goal, the appraisal into line with the entire control system. In addition, it is expected to strengthen the supervision of the interior accountant, persist in "encouraging and restraining" to establish, perfect and implement the control system of enterprise accountant.