急!20点求译下文!十分感谢百度,

来源:百度知道 编辑:UC知道 时间:2024/09/22 06:49:01
企业内部会计控制是企业内部控制的重要组成部分,是在一定控制环境中,由内部控制人依据一定的理念和一定的程序对企业的重要环节进行会计监督的过程。它是国家法律法规的具体体现,关系着企业的长治久安,因此具有十分重要的意义和内涵。建立内部会计控制制度必须遵循适用性原则、相互牵制与相互分离原则、协调配合原则、定岗定责原则、成本效益原则,以保证会计信息的真实完整和保证会计信息系统的有效运行为目标,在日常的经营活动中对货币资金、实物、采购、销售、成本费用、风险、人员素质及内部审计等各环节的关键点进行控制,并且注意在实施过程中建立相应的内部会计控制评价,同时营造良好的控制环境,推动企业内部会计控制的良好发展。

too long , but let me try. just for your reference.

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Enterprise internal accountant controls is the enterprise internal control important constituent, is in certain control environment, rests on certain idea and certain procedure by the internal control person carries on the process to enterprise's important link which accountant supervises.It is the national law laws and regulations manifests specifically, is relating enterprise's long-term peace and good government, therefore has the extremely vital significance and the connotation.Establishes internal accountant to control the system to have to follow the serviceable principle, to divert mutually with separates the principle, the sychromesh principle mutually, establishes job functions and responsibilities stipulates responsibility the principle, the cost benefit principle, guaranteed the accounting information the real integrity and guaranteed the accounting