The new Accounting Law effective from July 1,2024,has been formulated to meet the needs of economic globalization and market economic reform,aiming to enhance the transparency and standardization of corporate financial reporting.The impact of the new Accounting Law on corporate internal control is reflected in several aspects:Improved transparency of financial reporting,strengthened standardization of internal control,promotion of information technology applications,and enhanced compliance.This article adopts a normative research method to analyze the background and main content of the new Accounting Law,exploring its effects on corporate internal control.By combining theory with practical cases,it proposes how to improve corporate financial management efficiency and risk prevention capabilities through optimizing internal control within the framework of the new Accounting Law.To adapt to the new Accounting Law,companies need to optimize their internal controls,including perfecting internal control systems,strengthening internal audits,utilizing information technology,enhancing personnel training and management,and reinforcing external supervision.
关键词
新会计法/企业内部控制/风险管理/会计信息化
Key words
new Accounting Law/corporate internal control/risk management/accounting informatization
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