论企业内部会计控制与会计伦理

摘要

会计伦理是企业内部会计控制的组成部分。企业既要加强内部会计控制的制度安排和执行,通过不相容职务相分离等措施来进行内部会计控制,又要重视会计伦理建设,依靠伦理道德的力量,＂以制度控制＂与＂以德控制＂相结合,才能达到良好的内部会计控制效果。%Accounting ethics is a part of internal accounting control of the enterprise,on the one hand,the enterprise should strengthen institutional arrangements and implementation of the internal accounting control,take some measures for internal accounting control: such as separation of incompatible position and so on;on the other hand,the enterprise should pay more attention to accounting ethics,rely on the force of the morality,combine "institutional control" with "moral control" and then can achieve a good effect of internal accounting control.