| 走出企业内部会计控制认识的误区 |
| |
| 引用本文： | 行建海.走出企业内部会计控制认识的误区[J].山西经济管理干部学院学报,2005,13(2):52-53. |
| |
| 作者姓名： | 行建海 |
| |
| 作者单位： | 山西综合职业技术学院,管理分院,山西,太原,030012 |
| |
| 摘 要： | 真正发挥内部会计控制作用，就要正确认识内部会计控制，但目前我国企业界对内部会计控制仍存在着许多误区，对其局限性认识估计不足，笔者对此略加剖析，并对内部会计控制的有效实施提出一些建议。
|
| 关 键 词： | 内部会计控制 内部牵制 成本效益原则 |
| 文章编号： | 1008-9101(2005)02-0052-02 |
| 修稿时间： | 2005年4月26日 |
The Misunderstandings of the Internal Accounting Control |
| |
| XING Jian-hai.The Misunderstandings of the Internal Accounting Control[J].Journal of Shanxi Institute of Economic Management,2005,13(2):52-53. |
| |
| Authors: | XING Jian-hai |
| |
| Abstract: | The internal accounting control must be understood correctly, and then it can really develop the effect . But many misunderstandings of the internal accounting control presently existed in the field of our enter- prises, the recognition of the limitation on the internal accounting control cannot be sufficiently evaluated. This article will briefly analyze the mentioned problems, then make some suggestions of effectively carrying out the in- ternal accounting control. |
| |
| Keywords: | Internal Accounting Control Recognition Misunderstanding Limitation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
