| 民营企业成本费用内部控制要素重要性及变迁 |
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| 引用本文： | 高爱丽,徐国强. 民营企业成本费用内部控制要素重要性及变迁[J]. 广西财经学院学报, 2009, 22(2) |
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| 作者姓名： | 高爱丽 徐国强 |
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| 作者单位： | 新疆财经大学,会计学院,新疆,乌鲁木齐,830012;新疆财经大学,会计学院,新疆,乌鲁木齐,830012 |
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| 摘 要： | 根据2007年财政部发布的<企业内部控制具体规范第]xx号——成本费用(征求意见稿)>,我们设计问卷对某省民营企业进行调查,发现在成本费用环节,内部控制活动整体水平高于"一般",不是"很好",与间接控制活动相比更重视直接控制活动,与附加的内部控制活动相比更重视融入流程中的内部控制活动;并且在四年时间里直接控制活动和融入流程中的内部控制活动的加强程度大于间接控制活动和附加的内部控制活动.进行了相关的原因分析,最后提出了加强民营企业内部控制建设,重点加强成本费用控制体系建设,加大员工成本意识的培养,充分利用计算机信息技术,加强成本费用预算、分析和考核管理等相关建议.
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| 关 键 词： | 民营企业 内部控制 成本费用 |
On the Significance and Transition of Internal Control Elements of Cost in Private Enterprises |
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| GAO Ai-li,XU Guo-qiang. On the Significance and Transition of Internal Control Elements of Cost in Private Enterprises[J]. JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS, 2009, 22(2) |
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| Authors: | GAO Ai-li XU Guo-qiang |
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| Affiliation: | School of Accountancy;Xinjiang University of Finance and Economics;Urumqi 830012;China |
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| Abstract: | According to the No.xx of Enterprise Internal Control Specific Rules-Cost(Exposure Draft) by the Ministry of Finance in 2007,we designed a questionnaire to investigate private enterprises in a province.It's found that in the link of cost,internal control activities were generally better than "Normal",but not "Very good".Comparing with indirect control activities,more attention has been paid to direct control activities;and more importance has been attached to the internal control activities blended into the... |
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| Keywords: | private enterprise internal control cost |
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