企业内部会计控制制度是企业的内部管理制度。
Internal accounting controlling system of enterprise is one of the internal management system.
要完善内部会计控制制度，完善监督约束机制。
The inner accountant controlling and supervision system should be perfected.
随着会计电算化系统的普及运用，内部会计控制制度中的新问题和新课题将不断出现。
With the widespread application of computerized accounting system, new problems and tasks on institution of internal accounting control will continually arise.
会计工作监督可来自各个方面，最直接、最经常、最有效的监督还是建立财务会计稽核等内部会计控制制度。
Supervision of accounting work include a few aspects. The normal and effective one is to establish inner accountant controlling system.
文章主要阐述了我国企业内部会计控制制度的现状，分析了目前企业应该从哪些方面入手，建立和完善企业内部控制制度。
The paper reviews the current situation of the inner accounting control system for enterprises, and discusses the way to start with erecting and improving the inner control systems.
对内部会计控制制度的研究是在会计、审计领域中十分重要的研究课题，然而目前对内部会计控制制度的研究却存在一些缺陷。
The study of internal accounting control system is one of the most important subjects in the field of accounting and auditing.
本文主要对内部会计控制制度的特征、必要性，财务收支的审批制度、物资采购制度、销售控制制度，内部会计控制制度的评价内容及效果进行了简单阐述。
This paper mainly focuses on the characteristics and necessity of the internal accounting system, the approval system of the financial balance, materials purchasing system, sale control system.
结合实践，通过对企业内部控制制度设计原则的分析，提出了企业内部会计控制的方法，对实践有一定的指导作用。
Based on the practice, analysis is made on the designing principles for enterprise's internal control system, and provided the methods available for the practice.
文章结合目前我国会计电算化信息系统内部控制制度存在的问题，提出了加强内部会计控制的具体措施。
This article, concerning the problems in the internal control of the information system of accounting computerization, has put forward specific measures to strengthen the control.
实践中应改善内部控制环境、建立风险控制子系统、重视内部会计控制和内部审计的作用及实行内部控制信息披露制度。
In practice improve the internal control environment, set up risk control subsystem, pay attention to internal accounting control and internal audit.
实践中应改善内部控制环境、建立风险控制子系统、重视内部会计控制和内部审计的作用及实行内部控制信息披露制度。
In practice improve the internal control environment, set up risk control subsystem, pay attention to internal accounting control and internal audit.
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