| 企业内部会计监控途径探析 |
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| 引用本文： | 杨晓华.企业内部会计监控途径探析[J].江苏市场经济,2008(3). |
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| 作者姓名： | 杨晓华 |
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| 作者单位： | 江苏经贸职业技术学院会计系 |
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| 摘 要： | 企业内部会计控制存在严重缺陷,已经成为当前会计造假的主要成因,也是影响经济发展的毒瘤。为了保证会计信息的真实性、完整性和可靠性,保证会计处理过程和方法符合国家会计制度的有关规定,保护企事业单位财产,就必须从加强法制建设、强化外部监督力度、建立职业经理人市场、完善现代企业制度和加强内部控制环境建设等方面入手,建立健全企业内部会计监控,从根源上解决内部会计控制的缺陷,增强企业在市场经济条件下的生存能力和适应能力。
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| 关 键 词： | 会计造假 内部会计监控 途径 |
Discovering the Approach of Corporation Internal Accounting Control |
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| Authors: | YANG Xiao-hua |
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| Institution: | YANG Xiao-hua(Department of Accounting; Jiangsu Vocational and Technical Institute of Economics and Commerce; Nanjing 211168; Jiangsu; China); |
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| Abstract: | There are serious shortcomings in corporation internal accounting controls,which become the main causes of false accounting,and affect economic development.To ensure true accounting information,integrity and reliability of the process,to ensure proper accounting and compliance with the relevant provisions of the state accounting system,protect enterprises and property,it is necessary to establish,improve and implement a complete internal control system from both internal and external environment constructio... |
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| Keywords: | false accounting internal accounting control approach |
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