| 严格内部会计控制规范企业会计工作 |
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| 引用本文： | 张荣辉. 严格内部会计控制规范企业会计工作[J]. 当代经济管理, 2004, 26(2): 75-79 |
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| 作者姓名： | 张荣辉 |
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| 作者单位： | 咸阳市财政局,会计处,陕西,咸阳,712000 |
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| 摘 要： | 建立内部会计控制制度,首先要解决对它的概念、实施意义的认识问题。即要正确认识实施《内部会计控制规范》的重要性及积极意义,同时单位应采取有效的方法和措施建立健全内部会计控制制度。
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| 关 键 词： | 内部会计控制 规范 会计行为 会计信息质量 |
| 文章编号： | 1003-3920(2004)02-0075-05 |
Establishing the Effective Internal Control System to Regulate Accounting in Enterprise |
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| ZHANG Rong-hui. Establishing the Effective Internal Control System to Regulate Accounting in Enterprise[J]. Contemporary Economic Management, 2004, 26(2): 75-79 |
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| Authors: | ZHANG Rong-hui |
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| Abstract: | To establish the internal control system, we should properly understand its concept. Therefore, besides realizing the significance to execute it, we should take effective measures to perfect it. |
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| Keywords: | internal control system regulations accounting act accounting information quality |
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