| 浅谈企业内部会计控制制度的实施 |
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| 引用本文： | 宋敏芬.浅谈企业内部会计控制制度的实施[J].广东农工商职业技术学院学报,2005(4). |
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| 作者姓名： | 宋敏芬 |
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| 作者单位： | 中共广东省委南方杂志社 广东广州510080 |
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| 摘 要： | 内部控制制度是企业内部职能部门相互制约的职责分工制度和控制经营管理风险的监督管理制度,分为内部会计控制制度和内部管理控制制度两个方面。企业内部控制制度的核心在于内部会计控制制度。企业内部会计控制制度是否能有效地实施,企业高层管理到位是关健,营造适宜的控制环境则是保证。
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| 关 键 词： | 内部会计控制制度 决策者 适宜环境 |
A Discussion about the Implementation of Enterprises' Internal Accounting Control System |
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| SONG Min-fen.A Discussion about the Implementation of Enterprises' Internal Accounting Control System[J].Journal of Guangdong AIB Polytechnic College,2005(4). |
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| Authors: | SONG Min-fen |
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| Abstract: | Internal control system consists of internal accounting control system and internal managerial control system.The core of internal control system is internal accounting control system whose establishment and implementation depend on the views of enterprise managers about the internal control system.Establishing and improving internal control system of modern enterprises requires proper control environment. |
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| Keywords: | internal control system decision-makers control environment |
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