| 浅谈内部会计控制 |
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| 引用本文： | 樊荣.浅谈内部会计控制[J].吉林省经济管理干部学院学报,2007,21(2):80-81. |
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| 作者姓名： | 樊荣 |
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| 作者单位： | 吉林建筑工程学院,财务处,吉林,长春,130021 |
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| 摘 要： | 单位负责人作为企业经营者,既是会计控制的主体,也是会计控制的对象,其自身素质及对会计控制的态度,对内部会计控制的实施起着关键的作用。有效地实施内部会计控制需要建立完善的公司治理结构,健全内部会计控制制度体系,增强会计人员的职业道德和制度监督意识,建立内部会计控制检查考核和评价机制。
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| 关 键 词： | 内部会计 控制 制度体系 |
| 文章编号： | 1009-0657（2007）02-0080-02 |
| 收稿时间： | 2007-03-01 |
| 修稿时间： | 2007年3月1日 |
On Internal Accounting Control |
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| FAN Rong.On Internal Accounting Control[J].Journal of Jilin Province Economic Management Cadre College,2007,21(2):80-81. |
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| Authors: | FAN Rong |
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| Abstract: | Effectively implement internal accounting control needs to build comprehensive corporation management structure,unit's director is the enterprise's manager,as well as accounting control's main body and controlling objective.The manager's personal quality and attitude toward accounting control lead to key effects in internal accounting control.Effectively implement internal accounting control must perfect corporation management structure.Perfection of inter-nal accounting controlling system,raising accounts' working ethics and inspection mind,and building internal account-ing control inspection and evaluation mechanism is up to our need. |
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| Keywords: | internal accounting control institutional st ruc ture |
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