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外贸企业会计内控研究
引用本文:庞金玲.外贸企业会计内控研究[J].经济研究导刊,2014(14):172-173.
作者姓名:庞金玲
作者单位:宁波翠丰贸易有限公司,浙江宁波315040
摘    要:对外贸企业而言,会计内部控制机制是外贸企业财务处理、业务程序等进行规范的一种管理手段,是外贸企业内部管理的基础和内部控制的关键控制点,在整个外贸企业的发展运行中发挥着重要作用。基于此,通过探讨当前外贸企业会计内部控制机制的现状,对其未来发展提出了相关建议。

关 键 词:外贸企业  会计内控  现状  建议

Research on the accounting internal control of the foreign trade enterprises
PANG Jin-ling.Research on the accounting internal control of the foreign trade enterprises[J].Economic Research Guide,2014(14):172-173.
Authors:PANG Jin-ling
Institution:PANG Jin-ling ( Ningbo Cuifeng trade limited company, Ningbo 315040, China)
Abstract:For the foreign trade enterprise, the internal control mechanism of accounting is a management tool of foreign trade enterprise financial processing,business process specification,is the foundation of internal control and the key control points of foreign trade enterprise internal management, plays an important role in the development of foreign trade enterprises in the operation of the whole. Based on this, through probing into the present situation of current foreign trade enterprise internal accounting control mechanism, the related suggestions on its future development are put forward.
Keywords:foreign trade enterprise  internal accounting control  current situation  suggestion
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