Optimization Path of Enterprise Accounting Management Based on the Perspective of Internal Control

Abstract

At present,some enterprises suff er from such problems as weak awareness of internal control,confusion of related accounting management system,low quality of accounting information,disconnection from internal control,single accounting function,and neglect of risk assessment.Based on the perspective of internal control,the enterprise accounting management work has obvious advantages in reducing cost,increasing effi ciency and improving enterprise competitiveness.To optimize accounting management from the perspective of internal control,it is fi rst necessary to enhance the awareness of internal control and improve the accounting management procedures and supervision mechanism;The second is to improve the quality of accounting information and lay a foundation for the implementation of internal control;At the same time,enterprises should strengthen the accounting prediction,planning and risk control ability.